高校财务风险综合评价研究

摘要

In recent years, the contradiction between the gradual expanding schooling scale of higher educational institutions and increas-ing financial demand is getting obvious, making a comprehensive assessment of the financial risks particularly important. The risk evalua-tion index system is set up with a gray matter-element analysis method and prepocessed to condense index information for increasing ef-fectiveness of the assessment model. The processed index data are analyzed with a quantitative method for offering the objective evaluation of the overall financial risk status and more intuitional results. For decision makers of higher educational institutions, the evaluation is con-ducive to the distinction of primary and secondary risks and the formulation of a more rational and practical management plan.%近年来，高校办学规模的逐渐扩大与日益增长的资金需求之间的矛盾不断凸显，使得对高校财务风险的综合评价变得尤为重要。采用灰色物元分析法，建立高校财务风险评价指标体系，并对指标体系进行预处理，以浓缩指标信息，提高评价模型的工作效率，再将处理后的指标数据进行定量分析，客观评估高校财务总体风险状况，提供更加直观的评价结果。这有利于高校决策者在风险管理中分清主次，制定更加合理、实际的管理方案。