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高校资金运营的管理是风险管理的核心,资金管理水平的高低决定了高校财务管理水平的高低。从现金流角度对高校财务风险进行研究,构建评价指标,更能客观地评价高校的风险状况及财务支付能力。结合高校现金流的特点和内容,从资金结构、运营活动、筹资活动和投资活动进行风险分析,并通过构建财务风险指标体系进行评价,然后选取云南省高校的财务报表及账务数据进行分析,以验证所构建的评价指标体系的有效性,为高校现金流管理提供可行的方法,以提高资金使用效益,促进高校事业的可持续发展。
The management of university capital operation is the core of risk management, and the level of fund management determines the level of university financial management. From the perspective of cash flow, the paper studies the financial risk in colleges and universities, constructs the evaluation index, and more objectively evaluates the risk status and the ability of financial payment in colleges and universities. According to the characteristics and contents of cash flow in colleges and universities, this paper analyzes the risk from capital structure, operation activities, fund-raising activities and investment activities, evaluates the financial risk index system and then selects the financial statements and accounting data of colleges and universities in Yunnan Province for analysis, In order to verify the effectiveness of the evaluation index system constructed, it provides a feasible method for the management of cash flow in colleges and universities to improve the efficiency of capital utilization and promote the sustainable development of university career.