College Financial Risk Evaluation And Control Study

In recent years, as China's higher education reform and development, institutions of higher learning into a super-conventional development, large-scale borrowing school stage, the speed of its expansion and intense competition are unprecedented. At the same time, the university financial control work also faces a more complicated and diversified aspect, the financial risk is highlighting day by day, already has the serious influence and the enormous hidden danger to our country University and higher education's sustainable healthy development. Therefore, the research university financial risk's appraisal, the early warning and the control, analyze the university financial risk correctly the type and the origin, establishes the effective financial risk appraisal and the control mechanism, is not only guards against the financial risk to reduce the economic loss the need, also carries out the scientific development concept, realizes the university sustainable development need.This article first in the elaboration financial risk meaning's foundation, the reason which and produced to the university financial risk's manifestation has carried on the selective analysis. And according to the university financial operation's characteristic and the risk integrant part, proposed the university financial risk evaluating indicator system's formulation principle, has established the university financial risk appraisal indicator system by this. Next, profits from the domestic and foreign related research results, the full use existing finance and the accounting data, the selection province education department respective 24 ordinary universities take the analysis sample, used the coefficient of variation and the ideal solution unifies the law to make the quality synthetic evaluation and the classification to the university financial risk condition. Then, the article knows the category based on oneself the sample university, uses distinguished that the analytic method has established the university financial risk early warning model and has carried on the empirical analysis. Finally, gave strengthened the university financial control, carried on the financial risk guard and control some measures.