基于ANP的高校财务信息透明度指数模型研究

发布时间：2018-03-04 06:26

本文选题：高校财务　切入点：财务信息　出处：《会计之友》2017年24期 　论文类型：期刊论文

【摘要】：高校财务信息透明度指数可以评价高校财务信息透明度水平,规范其信息公开行为,从而缓解高校财务信息不对称问题、减少财务隐患发生的概率。通过大量研读国内外相关文献、法律法规和高校案例,综合运用德尔菲法,确立高校财务信息透明度指标体系,并基于ANP得到各指标的相应权重,创造性地构建出具备综合性、实用性和可复制性的高校财务信息透明度指数模型。研究表明:财务监管信息与财务基本信息同等重要;财务监管对高校财务信息透明度的影响最大;事后处理在监管信息公开中是最为重要的环节。最后提出四点对策建议,以促进高校财务信息透明度指标体系应用。
[Abstract]:The transparency index of financial information in colleges and universities can evaluate the level of transparency of financial information in colleges and universities, standardize its behavior of information disclosure, and alleviate the problem of asymmetry of financial information in colleges and universities. To reduce the probability of financial hidden trouble. Through a large number of domestic and foreign literature, laws and regulations and university cases, comprehensive use of Delphi method, establish the transparency of university financial information index system, and based on ANP to get the corresponding weight of each index. A comprehensive, practical and reproducible transparency index model of university financial information is constructed creatively. The research shows that the financial supervision information is as important as the financial basic information; Financial supervision has the greatest influence on the transparency of financial information in colleges and universities, and post-processing is the most important link in the disclosure of supervision information. Finally, four countermeasures and suggestions are put forward to promote the application of the transparency index system of financial information in colleges and universities.
【作者单位】：南京工业大学;
【分类号】：G647.5

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