CAJ | 학술논문

以银行贷款为重要支撑的高校,在获得快速发展的同时,也给财务总体运行带来了风险。正确评价和切实化解高校面临的财务风险,对保障高校的教学科研活动正常运行有着重要意义。构建16个财务风险评价指标,运用综合评分法对某贷款高校2007-2009年的财务风险状况进行实证分析,结果表明：该高校2007-2009三年的财务状况总体运行安全稳健,但应关注其趋势变化和占付款比重过大等问题。财务部门要强化增收节支,不断削减债务规模,以保持学校的稳定持续发展。
이은행대관위중요지탱적고교,재획득쾌속발전적동시,야급재무총체운행대래료풍험。정학평개화절실화해고교면림적재무풍험,대보장고교적교학과연활동정상운행유착중요의의。구건16개재무풍험평개지표,운용종합평분법대모대관고교2007-2009년적재무풍험상황진행실증분석,결과표명：해고교2007-2009삼년적재무상황총체운행안전은건,단응관주기추세변화화점부관비중과대등문제。재무부문요강화증수절지,불단삭감채무규모,이보지학교적은정지속발전。
Colleges with bank loan as the great support endure rapid development as well as risks on financial operation.Correctly evaluating and effectively defusing colleges＇ financial risk is of great significance to the normal running of colleges＇ teaching and research.This paper constructs 16 evaluating indexes of financial affairs and applies comprehensive grade method to make an empirical analysis on the financial risk situation of a certain on-loan college from 2007 to 2009.The results show that： the financial situation of this college is safe and reliable in the three years,but such issues as the changing trend and the high ratio in payment should be paid attention to.The finance section should enhance the increase of revenue and cut of expenditures,and whittle down the debt scale,to guarantee the college＇s reliable and sustainable development.