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改革开放以来,随着国家对教育事业的重视与投入不断增加,高等学校数量急剧增加,规模急剧扩大,随之而来的高校之间的竞争也日益激烈。财政拨款程序复杂,其他融资渠道融资困难等原因,导致银行信贷成为高等学校迅速扩张和基本建设的重要途径,越来越多的高等学校入不敷出,财务风险日益加剧,严重制约着各大高校的健康稳定发展。本文基于对我国目前高等学校财务风险预警系统构建的原则进行分析,阐明高等学校财务风险预警系统构建的具体步骤,从而揭示了其在各大高校内的实际应用,旨在为高等学校建立财务风险预警系统提供依据。
Since the reform and opening up, with the increasing emphasis on and investment in education in our country, the number of colleges and universities has risen sharply and the scale has been dramatically expanded. Competition between colleges and universities has also become increasingly fierce. Due to the complicated financial appropriation procedures and the difficulty of financing other financing channels, bank credit has become an important way for colleges and universities to expand rapidly and make capital construction. More and more colleges and universities are making ends meet and the financial risk is aggravated day by day, which seriously hampers the health of major colleges and universities steady development. Based on the analysis of the principle of constructing the early-warning system of financial risk in higher education in our country, this paper illustrates the concrete steps of constructing the early-warning system of financial risk in colleges and universities, and reveals its practical application in major colleges and universities in order to establish the financial risk for colleges and universities Early warning system to provide the basis.