政府预算公开背景下的高校财务公开

发布时间：2018-08-07 19:06

【摘要】：近年来,我国的政府预算公开有了重要进展。在此背景下,作为部门预算重要构成单位的高校在财务公开方面也有了一定的实践。财务公开是高校回应社会问责的重要形式。美国、英国、澳大利亚、新西兰、加拿大等都有高校财务公开方面的丰富实践。考虑到美国加州大学系统在世界高等教育发展中的特殊地位,对加州大学系统财务公开及其年度财务报告作了重点分析。参照加州大学系统的做法,可以发现,我国高校财务公开在公开内容方面还存在一些问题。在《预算法》修订、《政府会计准则》发布的大背景下,就我国的高校财务公开内容在财务报告、财务报表、支出(费用)功能分类科目、债务信息、捐赠信息、社会审计报告等方面提出了一些完善建议。
[Abstract]:In recent years, the government budget of our country has made important progress. Under this background, as an important unit of department budget, colleges and universities also have some practice in financial disclosure. Financial disclosure is an important form for colleges and universities to respond to social accountability. The United States, the United Kingdom, Australia, New Zealand, Canada and so on have the university financial disclosure aspect rich practice. Considering the special position of UCLA system in the development of higher education in the world, the financial disclosure of UCLA system and its annual financial report are analyzed emphatically. Referring to the practice of the University of California, we can find that there are still some problems in the disclosure of financial affairs in our country. Against the background of the revision of the Budget Law and the promulgation of the Accounting Standards of the Government, the contents of financial disclosure in China's colleges and universities are classified into financial reports, financial statements, expenditure (expenses) function, debt information, donation information, etc. Social audit reports and other aspects put forward some suggestions for improvement.
【作者单位】：北京大学中国教育财政科学研究所;
【分类号】：G647.5

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