我国部属高校财务信息公开问题与对策研究

发布时间：2018-04-04 03:49

  本文选题：部属高校　切入点：财务信息　出处：《华南理工大学》2016年硕士论文

【摘要】：《高等学校信息公开办法》2010年5月颁布施行,按照规定高等学校需要就学校基本情况、经费使用情况及学生奖助学金管理情况等学校运行的相关情况进行披露,我国高校公开工作正式进入一个新阶段。2014年7月教育部再次印发《教育部关于公布高等学校信息公开事项清单的通知》,明确将高校需要公开的信息划分为10大类合计50条。从近几年高校的执行情况来看,虽然对财务信息进行了披露,但由于我国高校信息公开工作起步较晚,基础比较薄弱,披露信息存在着内容不充分、结构不系统、实用性较低等问题。本文以教育部直属高校为研究对象,从部属高校财务信息公开的相关概念和理论基础入手,以委托代理理论和利益相关理论为依据,统计分析了从《高等学校信息公开办法》执行起至2014年期间财务信息的发布情况。通过对75所部属高校财务信息公开现状进行统计分析与归纳,总结当前我国部属高校财务信息公开的整体情况,并在此基础上找出存在的共性问题及其原因。接着在借鉴境外高校,尤其是通过对香港高校财务信息公开现状及成功经验分析的基础上,结合我国高校具体的办学背景,针对性的吸取境外高校在财务信息公开中的成熟经验,从法律保障制度、财务信息发布规范、信息监督机制等几个维度提出优化我国高校财务信息公开的对策。
[Abstract]:The "measures on the opening of Information in institutions of higher Learning", promulgated and implemented in May 2010, shall, in accordance with the provisions, disclose the relevant information on the operation of schools, such as the basic situation of the school, the use of funds and the administration of student scholarships and grants, etc.,In July 2014, the Ministry of Education issued again the notice of the Ministry of Education on publishing the list of information disclosure items in colleges and universities, which clearly divided the information needed by colleges and universities into 10 categories and 50 items in total.Judging from the implementation of colleges and universities in recent years, although the financial information has been disclosed, the disclosure of information in colleges and universities in our country starts relatively late, the foundation is relatively weak, and the disclosure information has insufficient content and unsystematic structure.Problems such as low practicability.This paper takes the universities directly under the Ministry of Education as the research object, starts with the related concepts and theoretical basis of the financial information disclosure of the subordinate colleges and universities, and takes the principal-agent theory and the interest related theory as the basis.The release of financial information from the implementation of the measures for Information Disclosure in Colleges and Universities to 2014 is statistically analyzed.Based on the statistical analysis and induction of the present situation of financial information disclosure in 75 subordinate colleges and universities, this paper sums up the overall situation of financial information disclosure in subordinate colleges and universities in China, and finds out the common problems and their causes on this basis.Then, on the basis of analyzing the current situation and successful experience of financial information disclosure in Hong Kong universities and colleges, combining with the specific background of running schools in our country,Based on the mature experience of overseas universities in financial information disclosure, this paper puts forward some countermeasures to optimize the disclosure of financial information in colleges and universities in China from the aspects of legal protection system, regulation of financial information publication, information supervision mechanism, and so on.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5
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本文编号：1708237