Dataset of Financial Risk Indicators for Chinese Universities (2015–2022)

This dataset provides comprehensive financial and operational indicators for over 50 universities in China from 2015 to 2022. It includes revenue structure (fiscal appropriations, tuition income, research funding, donations, and government special grants), expenditure structure (capital construction, operational costs, and total outlays), and key financial indicators (asset-liability ratio, budget execution rate, current ratio). Historical risk signals, such as default records, credit ratings, and external economic impact indices, are also included, along with an expert-assigned genuine risk rating. The dataset is intended for research in higher education finance, financial risk early warning modeling, and public sector financial governance. All data are presented in English, with standardized variable names and detailed definitions provided in the accompanying README file.