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一、高校财务风险预警体系的定义高校财务风险预警体系,主要是设立一些科学的敏感性财务指标,通过观察、判断这些指标的变化与发展趋势,对高校可能面临或者将要面临的财务风险进行预测和预报的一种财务分析控制系统。这种预警体系贯穿于高校运营活动的全过程,以高校财务报表、运作计划和其他相关的财务资料为依据,利用财会金融和管理等理论,采用比例分析、数学模型等方法,发现
First, the definition of financial risk early warning system in colleges and universities Early warning system of financial risks in colleges and universities, mainly to establish some scientific and sensitive financial indicators, by observing and judging the changes and trends in these indicators, the financial institutions may face or will face the prediction of financial risks And forecast a kind of financial analysis and control system. Based on the university financial statements, operation plans and other related financial information, this warning system runs through the whole process of university operation activities. Using the theories of finance and accounting finance and management, using the methods of proportional analysis and mathematical model, it finds out