基于DEA模型的高校财务预警指标体系研究

摘要

大学财务风险影响高校的可持续发展,教育单位也要进行有效经营,在其财务管理活动中,必须满足＂持续经营＂假设。论文基于DEA模型选取能反映高校资金运作风险特点的评估指标作为预警指标的研究对象,对高校资金运作风险进行甄别和分析,构建高校资金运作风险预警系统,这对于防范、控制风险,促进我国高等教育事业的可持续发展意义重大。%Since higher education is a special trade,educational units have to manage effectively,in which the financial management activities have to keep managing sustainedly.Of course,the sustained development of college is influenced by its financial risks.Based on DEA Madel,This paper chooses those assessment indexes reflecting the traits of college captial operation risks as the study objects of early-warning indexes,which is of great significance for the recognition and analysis of college captial operation risks,the construction of early-warning system of college captial operation risks,the prevention and control of risks,and the promotion of sustained development of Chinese higher education.