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西部高校财务预警与财务风险防范研究
引用本文:刘跃,王玲.西部高校财务预警与财务风险防范研究[J].财会通讯,2006(2).
作者姓名:刘跃  王玲
作者单位:重庆邮电学院经济管理学院 重庆400065
摘    要:为适应高校教育大众化要求,高校进入了规模扩张阶段,而政府投入的不足,使高校负债发展成为必然选择,这无形中加大了高校办学的财务风险。本文通过分析西部高校财务风险成因,提出应建立财务预警系统,并采取相应的风险防范措施,以有效控制西部高校财务风险的发生。

关 键 词:西部高校  财务风险  预警系统  防范

Research on the Finance early-warning and Finance Risk prevention of Universities in Western China
Liu Yue Wang Ling.Research on the Finance early-warning and Finance Risk prevention of Universities in Western China[J].Communication of Finance and Accounting,2006(2).
Authors:Liu Yue Wang Ling
Abstract:In order to adapt the popularizing higher education, the colleges enter into extending scale stage. However, as the Government's financial inputs are not enough, running in debts is an inevitable choice for colleges. It increases the finance risks of running in debts for colleges virtually. This article analyses the cause of formation of finance risks for universities in western China, builds up the finance early-warning system, and adopt risks preventioin measures accordingly. By this means the finance risks can be controlled effectively.
Keywords:Universities in Western China Finance risks Early-warning system Prevention
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