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管理对于高校来说是重要的,财务管理的成效直接影响着高校的生存与发展.高校的财务涉及大量的现金,因此,高校要重视其财务风险的管理,构建起基于现金流量的财务困境预警系统,对财务困境进行有效的预防与处理,以扭转财务困境的局面。本文将对现金流量与高校财务困境的概况进行分析,同时介绍影响高校财务困境的因素,并阐述基于现金流量的高校财务困境预警系统的构建。
Management is important for colleges and universities, the effectiveness of financial management directly affects the survival and development of colleges and universities.Finance in colleges and universities involves a lot of cash, therefore, colleges and universities should pay attention to the management of their financial risks and establish early warning of financial distress based on cash flow System to effectively prevent and deal with the financial distress in order to reverse the situation of financial distress. This article will analyze the general situation of cash flow and financial distress in colleges and universities, at the same time introduce the factors that affect financial distress in colleges and universities, and elaborate the construction of financial distress early warning system based on cash flow in colleges and universities.