RETRACTED: University Financial Early Warning Model Based on Fuzzy Comprehensive Evaluation

Table 5

The evaluation index values after positive transformation.

First-level indicator	Second-level indicator	Evaluation index values after positive transformation
Solvency indicator	The proportion of short-term loans in total debt (%)	341.02
	The ratio of the loan amount to the income of the research fund (times)	0.31
	Debt burden ratio (%)	50.34
	Asset-liability ratio (%)	328.47
	The ratio of current year repayment to total income (times)	8.72
Operational capability indicator	Self-financing rate (%)	65.32
	School annual income and expenditure ratio (times)	1.00
	Total assets income rate (%)	15.18
Development potential indicator	The growth rate of research funds (%)	14.02
	The growth rate of total assets (%)	1.54
	The growth rate of financial allocation (%)	-7.56
	Tuition rate increase (%)	7.58