摘要
我国高等教育已进入大众化教育阶段,随着办学规模的不断扩张,政府对众多非重点高校的投入远远满足不了新形势下高校发展的需要,负债发展已成为这些高校发展的必然选择,无形中加大了高校办学的财务风险。为了规避高负债运作的财务风险,应建立相应的高校财务预警体系,以有效预防和降低高校财务风险的发生。
With the popularization of higher education and the development of the institutions, the investment from the government could not meet the huge demand of the institutions, and debt increases the financial risk of running higher institutions. This paper discusses how to build the financial early warning indicator system in order to prevent college debt risks and defuse financial risks.
出处
《南通职业大学学报》
2008年第1期41-43,共3页
Journal of Nantong Vocational University
基金
南通大学科研项目(06W083)
关键词
高校
负债
财务风险
财务预警
higher institutions
debt
financial risks
financial warning
