高等院校财务信息公开研究

发布时间：2018-04-21 23:01

本文选题：财务信息 + 高等院校财务信息公开　；参考：《安徽财经大学》2013年硕士论文

【摘要】：高等院校财务信息作为一种信息资源,产生于学校日常的财务会计活动。近些年来,媒体不断曝光高等院校财务腐败案,使得社会各界越来越关注高等院校的财务信息,同时我国公办高等院校的非盈利性质,也决定了社会对高等院校的财务信息具有知情权,在充分了解学校财务信息的基础上,才能真正起到社会监督的作用。如何向社会高质量的公开高等院校财务信息,无论是从法律法规、规章制度方面,还是从学校执行力度、政府监督方面,都是一个急需解决的新课题。另外,我国正在推进国家财务信息公开体系的建设,高等院校财务信息作为政府财务信息的分支,其公开工作也是重要的组成部分。因此,高等院校做好财务信息公开工作,既是其在教育领域中的扩展,也是学校促进自身发展、遏制财务腐败的有效举措,对实现高等院校民主管理具有重要意义。本文在调研安徽省高等院校财务信息公开实践的基础上,分析高等院校在实施财务信息公开中存在的关于制度、执行、监管等方面的问题,结合我国高等院校财务信息公开的成功案例和借鉴国外高等院校财务信息公开的做法,分析问题背后的原因,有针对性的提出对策和建议,试图从建立财务信息公开的目标体系、构建财务信息公开的框架及完善审计机制等几个方面来改进与完善高等院校财务信息公开工作文章共包括六章。第一章绪论,陈述本文的研究背景与研究意义、国外文献与国内文献及文献综述、研究思路与研究办法,以及研究框架和创新之处；第二章介绍高等院校财务信息及其公开,同时分析了高等院校财务信息公开的理论基础；第三章通过调研获取目前安徽省高等院校财务公开的实际情况,并选取成功的案例进行分析；第四章在阐述高等院校财务公开的现状的基础上,分析其存在的问题及原因；第五章介绍国外高等院校在财务公开方面的实践,并对我国未来高等院校在财务公开方面提供借鉴作用；第六章改进与完善我国高等院校财务信息公开的对策,分别从手段、内容、形式、未来发展方向等方面进行阐述；最后结束语,结合我们目前的实际情况,对高等院校财务公开的实践提出进一步的研究方向和需落实的政策,以求为促进我国高等院校财务信息公开的理论和实务的发展提供参考基础,并说明文章在研究过程中存在的缺陷。
[Abstract]:As a kind of information resource, the financial information of colleges and universities arises from the daily financial accounting activities. In recent years, the media has continuously exposed financial corruption cases in colleges and universities, which has made people from all walks of life pay more and more attention to the financial information of institutions of higher learning, and at the same time, the non-profit nature of our publicly run universities. It also determines that the society has the right to know about the financial information of colleges and universities, and on the basis of fully understanding the financial information of the university, can it really play the role of social supervision. How to open the financial information of institutions of higher learning to the society with high quality, whether from the aspects of laws and regulations, rules and regulations, the enforcement of schools and the supervision of the government, is a new subject that needs to be solved urgently. In addition, China is promoting the construction of national financial information disclosure system. As a branch of government financial information, financial information in colleges and universities is also an important part. Therefore, it is not only an extension in the field of education, but also an effective measure for schools to promote their own development and curb financial corruption, which is of great significance to the realization of democratic management in institutions of higher learning. Based on the investigation of the practice of financial information disclosure in colleges and universities in Anhui Province, this paper analyzes the problems existing in institutions of higher learning in the implementation of financial information disclosure, such as system, enforcement, supervision, etc. Combined with the successful cases of financial information disclosure in colleges and universities in China and the practice of financial information disclosure in foreign colleges and universities, this paper analyzes the reasons behind the problems, and puts forward some countermeasures and suggestions. This paper attempts to improve and perfect the disclosure of financial information in institutions of higher learning from several aspects, such as establishing the target system of financial information disclosure, constructing the framework of financial information disclosure and perfecting the audit mechanism, etc. The article consists of six chapters. The first chapter introduces the research background and significance of this paper, foreign and domestic literature and literature review, research ideas and research methods, as well as the research framework and innovation, the second chapter introduces the financial information of institutions of higher learning and its disclosure. At the same time, it analyzes the theoretical basis of financial information disclosure in colleges and universities. Chapter three obtains the actual situation of financial disclosure in colleges and universities in Anhui Province through investigation and research, and selects successful cases to analyze. On the basis of expounding the present situation of financial disclosure in colleges and universities, the fourth chapter analyzes the existing problems and reasons, and the fifth chapter introduces the practice of financial disclosure in foreign colleges and universities. In chapter 6, the countermeasures of improving and perfecting the disclosure of financial information in colleges and universities in our country are discussed from the aspects of means, content, form, future development direction and so on. Finally, in conclusion, combining with our current actual situation, we put forward further research directions and policies that need to be implemented in the practice of financial disclosure in institutions of higher learning. In order to promote the development of the theory and practice of financial information disclosure in colleges and universities in China, the paper provides a reference basis and explains the defects in the research process.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

【参考文献】