民办高校财务风险评价研究

发布时间：2018-03-22 20:40

本文选题：民办高校　切入点：财务风险管理　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济水平的不断提高,高等教育随之赢得了新的发展,民办高校作为我国高等教育重要的组成部分,其办学条件和办学质量也日益提高,形成了一批具有相当特色和高水平的专业,获得了社会的广泛认同。但是,尽管其获得了较快的发展,我们也应该看到目前民办高校在发展中也存在相应的问题,适龄入学人口的降低和经济面临新常态,民办高校在发展过程中的资金收入受到了制约,同时由于相应的财务制度不完善造成其对资金的使用具有较大的随意性,盲目投资和过度的负债经营造成了民办高校存在较大的财务风险,如盲目的扩张使得其必须通过贷款的方式进行融资,使得其资产负债率居高不下,给其日常的经营带来了极大的困难。目前我们国家在法律上没有对民办高校的教育经费使用和筹措进行规定,与公办学校相比,其教育经费在来源上必须依靠自筹才能解决,使得民办高校的资金筹集数量不能满足其需求,并且,民办高校内部的财务风险管理意识薄弱,相关的财务风险管控制度不健全,使得目前我国的民办高校面临较大的财务风险。本文在对目前我国民办高校发展的背景入手,在梳理国内外关于民办高校财务风险的研究现状的基础上,提出研究的思路和内容。通过对我国民办高校财务风险的含义和特征进行阐述的基础上,对民办高校财务风险的主要来源进行了总结,并对民办高校目前发展的现状进行了阐述。本文拟以A学院为例剖析我国民办高校的财务风险,运用AHP-模糊综合评价法对其财务风险进行客观、全面的评价,总结A学院发展目前存在的相关问题,并提出具有针对性的意见。
[Abstract]:With the continuous improvement of our country's economic level, higher education has won a new development. As an important part of higher education in China, private colleges and universities are increasingly improving their running conditions and quality. A number of specialties with considerable characteristics and high level have been formed, which have been widely recognized by the society. However, although they have achieved relatively rapid development, we should also see that there are also corresponding problems in the development of private colleges and universities at present. Due to the decrease of school-age population and the new normal of economy, the capital income of private colleges and universities is restricted in the process of development, at the same time, due to the imperfection of the corresponding financial system, the use of funds is arbitrary. Blind investment and excessive debt management lead to the existence of greater financial risks in private colleges and universities, such as blind expansion, which makes it necessary to finance by means of loans, which makes the ratio of assets and liabilities to remain high. It has brought great difficulties to its daily operation. At present, our country has no legal provisions on the use and financing of educational funds in private colleges and universities. Compared with public schools, the sources of educational funds must depend on self-financing in order to solve the problem. The amount of funds raised by private colleges and universities can not meet their needs. Moreover, the awareness of financial risk management in private universities is weak, and the related financial risk control system is not perfect. This paper begins with the background of the development of private colleges and universities in our country, on the basis of combing the current research situation of financial risk in private colleges and universities at home and abroad. On the basis of expounding the meaning and characteristics of financial risk in private colleges and universities in China, this paper summarizes the main sources of financial risks in private colleges and universities. This paper takes College A as an example to analyze the financial risks of private colleges and universities in China, and uses the AHP- fuzzy comprehensive evaluation method to evaluate the financial risks objectively and comprehensively. This paper summarizes the problems existing in the development of College A and puts forward some suggestions.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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