Research On Financial Risk Evaluation And Prevention Of Private Colleges Based On Independent Colleges Tra Nsfer

In the school system of higher education,as a new product,since last century was born in 90 years,with its unique mode and advantages in school,independent college has been growing.The conditions and quality of running schools have also been steadily improved,and a number of specialties with characteristics have been formed,which have been widely recognized by all walks of life.At the same time,with the development of our country into a new stage of development,the higher education also has a new development,the reform of higher education continues to deepen comprehensively,the transfer of independent colleges ushered in a new reform trend.At present,most independent colleges transfer to private universities as the main way of transfer.As the number of independent colleges is increasing and the scale of running schools is expanding,the financial management of private colleges is becoming more and more complicated,which makes the financial management face great challenges.In this context,the research focuses on the following questions: First,does the financial risk increase after the independent college is set up as a private university?Second,if the financial risk increases after the transfer,what are the factors causing the increase in financial risk? Third,what measures can be taken to prevent and control the occurrence of financial risks after the relocation? In order to solve the above problems,it is of great significance to evaluate and study the financial risks of private colleges and universities which have just been transferred from independent colleges to private colleges and universities,and put forward the prevention suggestions and measures of financial risks for the future operation and development of colleges and universities.At the same time,it also provides some reference for the financial risk prevention of the same type of colleges and universities in the country.Based on the above problems,this paper selects JZ College,which has just transferred its independent college to a private university.According to the actual situation of JZ College,14 specific indicators are selected according to risk types to construct the financial risk evaluation index system of JZ College.Then the AHP-fuzzy comprehensive evaluation model is used to evaluate and analyze the financial risk of JZ College before and after the establishment.Through the analysis,the following ultimateness are drawn:(1)From the final comprehensive evaluation results,the financial risk of JZ College increased after the transfer from mild financial risk before the transfer to moderate financial risk after the transfer;(2)For the increase of the financial risk of JZ College,the indicators that have a great impact on the degree of risk are: asset-liability ratio,quick ratio,ratio of loans to total income at the end of the year,payment rate of infrastructure investment;(3)For the case of JZ College,the financial risks arising from the transfer from an independent college to a private university can be prevented from the following aspects.In the financing risk can be from the expansion of financing channels,do a good job of financing planning,strictly control the size of the loan to regulate the use of funds;Investment risk can be prevented from scientific investment decision and strengthening investment supervision.The operation risk can be prevented from improving budget management,improving the comprehensive quality of financial personnel,perfecting the audit system inside and outside the school,strengthening the construction of teachers and improving the treatment of staff.The growth risk can be prevented from creating school-running characteristics,realizing dislocation development and strengthening government guidance.