Research on University Financial Risk's Early-warning Levels Design Based on Threshold Value Analysis

摘要

Based on the financial statements between 2003 and 2007 of 76 universities,which are subordinate to the Ministry of Education,this paper achieves a design of university financial risk's early-warning levels by selecting threshold value in univariate statistic and establishing discriminant rules in multivariate analysis. Based on this study,we apply this design to the 76 universities and realize the financial risk's level classification.