摘要
高校修购专项资金是推动我国“双一流”高校建设的重要基础,监测、控制和规避高校修购专项资金预算执行风险是项目顺利实施的必要条件,有效分析风险成因、提取影响风险关键核心因素,在项目实施过程中实时计算风险值并给出量化预警,是及时采取风险控制措施的重要前提。采取定性与定量相结合的方式,选取具有代表性的部属高校为样本,对专项资金执行的核心影响因素和风险累积效应进行全面分析、研究、验证。研究得出,综合运用“物理-事理-人理”、层次分析法、模糊测度等系统工程方法,可以建立全面系统的专项资金执行风险评价指标体系,可以量化提取其中核心关键指标并实现动态风险监控预警,为专项资金预算执行抓住重点、制定及时有效风险控制措施提供科学的决策依据。
The special fund for improving the basic conditions of central universities is an important financing source for fostering the development of the universities into a“Double First-Class”higher institution.Monitoring,controlling and avoiding the risk in using the special fund is necessary for implementing the project successfully.Effectively analyzing the causes behind the potential risks,identifying the core factors leading to the risk,calculating the risk value in time and providing a quantitative warning in the process of implementing the project constitute an important premise for taking timely measures to prevent the potential risks.Adopting qualitative and quantitative methods,taking representative higher institutions directly responsible to the ministries of China as samples,this paper analyzes,investigates and verifies comprehensively the core factors and the accumulative impact of risks.The results show that by integrating system engineering methods such as the“object-issue-people”rational approach,the hierarchical analytic method and fuzziness measurement,we can establish a comprehensive and systematic risk evaluation index system for effectively implementing the special fund;We can quantitatively extract the key impact factors to monitor the dynamic risks and provide warning;We can provide scientific evidence for focusing on the key factors and formulating timely and effective risk control and prevention measures in the decision-making process.
作者
张积勇
袁媛
孔宪薇
ZHANG Jiyong;YUAN Yuan;KONG Xianwei(Financial Division, Dalian University of Technology, Dalian 116024, China)
出处
《大连理工大学学报（社会科学版）》
CSSCI
北大核心
2021年第6期80-89,共10页
Journal of Dalian University of Technology(Social Sciences)
基金
教育财务管理研究课题“教育部直属高校货币资金使用情况”。
关键词
修购专项
风险分析
累积效应
层次分析法
模糊测度
Special fund for improving the basic conditions of central universities
risk analysis
accumulative impact
hierarchical analytic approach
fuzziness measurement
