Research on the College Financial Risk Index System from the Angle of Financing Constraints

摘要

The financial risk problems caused by old-debt-new-loans under the deficiency of financial constraints in the process of college development increase threat the college financial security and the sustainable development of higher education.Based on the current college financial risk status as the breakthrough point,with full consideration of the accounting elements,financial activity process and college input-output link,the article researches and designs a set of viable and effective college financial risk index system,aiming to promote the sustainable development of higher education.