作 者: (陈欣荣);
机构地区: 南京艺术学院财务处,江苏南京210013
出 处: 《高等财经教育研究》 2017年第3期30-35,59,共7页
摘 要: 我国高等教育体制变革在激发高校办学主动性的同时,促使高校管理模式从稳健管理模式时代转入风险管理模式时代。从高校财务风险预警基本理论出发,结合高校财务风险的特点,从高校综合实力、运营绩效、发展潜力三个方面构建较为完整的财务风险预警指标体系,并以南京艺术学院为例进行应用。 The reform of higher education system in China has not only stimulated the initiative of colleges and universities, but also promoted a newly risk management model. Based on the theory of financial risk early warning in colleges and universities, this paper tries to construct a relatively complete financial risk early warning index system from three aspects: comprehensive strength, operation performance and development potential, taking Nanjing University of the Arts as an example.