基于公众预期的高校财务信息披露研究

发布时间：2018-01-12 05:00

本文关键词：基于公众预期的高校财务信息披露研究　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会的进步和经济的发展，公共物品的使用更趋于规模化、透明化，这是社会进步的必然条件和必然选择。随着政府“三公”经费的逐渐透明化，高校的信息公开势在必行。公众对于高校财务信息的需求在这种大环境下也在逐渐增加，那么中国高校的财务信息是否应该如同企业一样完全披露并得到公众的检验？综上所述，高校的财务信息披露问题的研究是必要和迫切的。首先本文在根据《高校财务信息公开办法》公开内容的基础上，结合公众预期想了解的内容设计问卷，问卷的主要目的是对公众的需求做出调查。其次调查公众是否受环境和负面因素的影响而对财务信息披露进行了不客观评价。论文从预期视角角度、以公众需求为导向分析财务信息披露问题。借助预期管理理论来研究如何从调解预期来保证信息公开的科学性与严谨性。只有公众的预期合理有效，才能将需求反映给信息披露者，信息披露者会根据需求去调节信息披露的内容。此外信息提供者会根据需求者的需求将这部分财务内容更加负责完整以及准确的披露。预期管理不仅能从需求者的角度控制原始预期，还能对信息提供者——高校提供监督的作用。本文采用问卷调查法对高校在职人员，学生，其他群体进行调查，并进行了统计分析。本研究表明：第一，公众对于办法中所要求披露的内容是有需求的，同时对于补充的内容也是有需求的，问卷调查的内容既是对制度的认可也是对制度的补充。第二，公众对于高校财务信息披露评价受到环境和负面因素的影响，，造成不客观评价。第三，每个利益群体所获得的高校财务信息披露的内容侧重点不同。根据以上结论论文就推进中国高校财务信息公开提出了若干对策建议，通过本研究为最终推进高校财务信息披露提供实施路径。
[Abstract]:With the development of society and economy, the use of public goods tends to scale and transparency, which is the inevitable condition and choice of social progress. It is imperative to make information public in colleges and universities. The demand of the public for financial information in colleges and universities is also increasing gradually in this environment. So should the financial information of Chinese colleges and universities be completely disclosed and tested by the public just like enterprises? To sum up, it is necessary and urgent to study the problem of financial information disclosure in colleges and universities. First of all, this paper based on the disclosure of financial information in colleges and universities on the basis of open content, combined with the public expected to understand the content of the design of a questionnaire. The main purpose of the questionnaire is to investigate the needs of the public. Secondly, to investigate whether the public is affected by the environment and negative factors, and to evaluate the financial information disclosure. This paper analyzes the financial information disclosure problem with the guidance of public demand. With the help of the expected management theory, it studies how to ensure the scientific and rigorous disclosure of information from the perspective of mediation. Only the public expectations are reasonable and effective. In order to reflect the requirements to the disclosures. The disclosures will adjust the content of the disclosure according to the demand. In addition, the information provider will make this part of the financial content more responsible for the complete and accurate disclosure according to the needs of the demanders. It is expected that management can not only be managed from the demanders. The angle controls the original expectation. It can also provide supervision to the information provider-colleges and universities. This paper uses the questionnaire method to investigate the serving staff, students and other groups in colleges and universities, and carries on the statistical analysis. This study shows that: first, there is a need for the public to disclose the required content in the approach, and there is also a need for additional content. The content of the questionnaire is not only the recognition of the system, but also the supplement to the system. Second, the public evaluation of financial information disclosure in colleges and universities is affected by the environment and negative factors, resulting in non-objective evaluation. Third. According to the above conclusions, the paper puts forward some countermeasures and suggestions to promote the disclosure of financial information in Chinese colleges and universities. Through this study, the implementation path is provided for the ultimate promotion of financial information disclosure in colleges and universities.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.5

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