摘要
我国高等教育跨越式的发展带来了高校负债规模的急剧扩大,由此引起的财务风险已浮出水面。本文在分析高校负债办学财务风险的基础上,提出了高校偿债风险的预警指标体系,并对高校偿债风险的预警监控机制作了探讨。
The rapid development of higher education in China has brought about the sharp expansion of debt volumes in the higher learning institutions.The financial risks resulting from that have surfaced.Based on the analysis of the financial risks in the higher learning institutions run in the red,the article put forward an early warning index system and explored the mechanisms of monitoring the early warning on the solvent risks of the higher learning institutions.
出处
《金华职业技术学院学报》
2007年第5期28-30,44,共4页
Journal of Jinhua Polytechnic
关键词
高校
财务风险
预警指标
监控机制
higher learning institutions
financial risk
early warning index
monitoring system
