功效系数法在高校财务风险预警中的应用

随着高校管理体制的改革，对高校财务风险的预警也成为高等教育界关注的问题。本文从实用性出发，采取功效系数法构建高校财务风险预警模型，并结合L大学2002年-2006年财务数据给与实例分析示范，希望结合其他方法使它能够有效识别风险，实现监测预警功能，从而在高校财务管理中发挥作用。

Application of Efficiency Coefficient Method in Early Warning of Financial Risks in Colleges and Universities

with the reform of management system in colleges and universities, the early warning of financial risks has be- come a problem concerned by the whole academic community. This paper, with practicability as the starting point, uses effi- ciency coefficient method to make up a early warning model of financial risks, and provides case analysis combined with the financial statistics of University L from 2002 to 2006; it is expected to effectively distinguish financial risks coupled with the use of other methods, and to realize its monitoring and early warning function so as to play a role in financial management in colleges and universities.