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黑龍江省高校財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)構(gòu)建研究

發(fā)布時(shí)間:2018-04-17 19:17

  本文選題:黑龍江省高校 + 財(cái)務(wù)風(fēng)險(xiǎn); 參考:《黑龍江大學(xué)》2013年碩士論文


【摘要】:自1999年擴(kuò)招以來(lái),黑龍江省的高等教育事業(yè)獲得了跨越式發(fā)展。特別是衡量教育發(fā)展水平的毛入學(xué)率,2011年就已達(dá)到了33.97%,超過(guò)了26.9%的全國(guó)平均水平。然而,在我省高等教育事業(yè)大發(fā)展大繁榮的同時(shí),由于巨額的銀行貸款導(dǎo)致的財(cái)務(wù)風(fēng)險(xiǎn)正影響著高校的可持續(xù)發(fā)展。特別是自2006年起,省內(nèi)多數(shù)高校逐步進(jìn)入還貸高峰期,而各高校的經(jīng)費(fèi)收入有限,多數(shù)高校陷于無(wú)力償還貸款的窘境,學(xué)校的財(cái)務(wù)風(fēng)險(xiǎn)陡然遞增,隨時(shí)面臨著資金鏈斷裂的危險(xiǎn)。 本文在詳細(xì)分析黑龍江省高等教育事業(yè)發(fā)展?fàn)顩r、黑龍江省高校財(cái)務(wù)現(xiàn)狀的基礎(chǔ)上,歸納總結(jié)出我省高校財(cái)務(wù)風(fēng)險(xiǎn)類(lèi)型及影響因素,,在此基礎(chǔ)上利用層次分析法和功效系數(shù)法構(gòu)建出適合本省高校特點(diǎn)的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)模型。最后,針對(duì)已總結(jié)的黑龍江省高校財(cái)務(wù)風(fēng)險(xiǎn)影響因素,分別從外部和內(nèi)部?jī)蓚(gè)角度給出相應(yīng)的對(duì)策和建議。
[Abstract]:Since the expansion of enrollment in 1999, Heilongjiang Province's higher education has achieved leapfrog development.In particular, the gross enrolment rate, which measures the level of educational development, reached 33.97 in 2011, surpassing the national average of 26.9 percent.However, with the great development and prosperity of higher education in our province, the financial risks caused by huge bank loans are affecting the sustainable development of colleges and universities.Especially since 2006, most colleges and universities in the province have gradually entered the peak period of repayment of loans. However, the funds of colleges and universities are limited, most of them are in the predicament of being unable to repay their loans, and the financial risks of schools have increased steeply.At any time face the risk of financial chain break.Based on the detailed analysis of the development of higher education in Heilongjiang Province and the present financial situation of colleges and universities in Heilongjiang Province, this paper sums up the types of financial risks in colleges and universities in Heilongjiang Province and its influencing factors.On this basis, a financial risk early warning system model suitable for the characteristics of colleges and universities in the province is constructed by using the analytic hierarchy process (AHP) and the efficiency coefficient method.Finally, according to the influencing factors of financial risk in Heilongjiang Province, the corresponding countermeasures and suggestions are put forward from the external and internal perspectives.
【學(xué)位授予單位】:黑龍江大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類(lèi)號(hào)】:G647.5

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