中国高校财务信息公开研究

发布时间：2018-01-19 12:29

本文关键词： 高校财务信息公开财务报表制度建设　出处：《浙江工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：公办高校财务信息公开体现了一种基于行政、法律关系的职责，，关系到社会公众的知情权、参与权、表达权和监督权是否得到保证。教育投入是公共财政支出的重要组成部分，公办高校与人民群众切身利益密切相关。随着高等教育改革的深化，高校办学资金的来源已经逐渐多元化，公众对高校财务信息的需求在不断的增加，高校财务信息公开受到越来越多的社会关注。公办高校财务信息公开作为政府信息公开的重要组成部分才刚刚起步，其现状与国际惯例存在巨大差距。高校目前所披露的财务信息状况已完全不能适应高校的发展和资金供给主体的诉求。高校财务信息为什么要公开？公开什么？怎么公开？高校应有一整套系统、可行的财务信息公开体系，以真实、完整、及时地反映高校运行的财务状况。本论文关于中国高校财务信息公开的研究，从以下几方面展开：首先，本论文阐明了我国高校财务信息公开的背景及意义，阐释了高校财务信息公开的相关概念，并分析了信息公开的理论基础。其次，本论文研究了国外高校财务信息公开发展的状况，归纳出四点可以供我国高校借鉴的经验。然后从制度、研究和实施现状三方面分析了我国高校财务信息公开的现状，总结了我国高校公开过程中存在的问题。最后提出推进我国高校公开实施的会计突破点。再次，作文论文的核心内容，本论文针对高校财务信息的公开内容设计了一份问卷。通过问卷调查，基于问卷数据分析，提出了高校财务信息公开内容的设计原则和应公开的主要信息，设计了包括高校基本信息、财务制度信息、财务报告等内容的我国高校财务信息公开的内容体系。最后，本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公开提供实施路径。
[Abstract]:Public university financial information public reflects a kind of responsibility based on administrative, legal relations, related to the public right to know, the right to participate. Education input is an important part of public financial expenditure. Public colleges and universities are closely related to the vital interests of the people. With the deepening of the reform of higher education. The sources of funds for colleges and universities have been gradually diversified, and the demand of the public for financial information of colleges and universities is constantly increasing. The disclosure of financial information in colleges and universities has attracted more and more attention from the society. As an important part of government information disclosure, the disclosure of financial information in public colleges and universities is just in its infancy. There is a huge gap between the present situation and international practice. The financial information disclosed in colleges and universities has been completely unable to meet the demands of the development of colleges and universities and the main body of capital supply. Why should the financial information of colleges and universities be made public? Public what? How? Colleges and universities should have a set of system, feasible financial information disclosure system, in order to true, complete, timely reflect the financial situation of the operation of colleges and universities. From the following aspects: First of all, this paper clarifies the background and significance of financial information disclosure in colleges and universities in China, explains the related concepts of financial information disclosure in colleges and universities, and analyzes the theoretical basis of financial information disclosure in colleges and universities. Secondly, this paper studies the development of financial information disclosure in foreign universities, and concludes four experiences that can be used for reference by colleges and universities in China, and then from the system. This paper analyzes the present situation of financial information disclosure in colleges and universities in China from three aspects of research and implementation, summarizes the problems existing in the process of university disclosure in our country, and finally puts forward the accounting breakthrough points to promote the implementation of disclosure in colleges and universities in China. Thirdly, the core content of the composition paper, this paper designed a questionnaire for the open content of financial information in colleges and universities. Through the questionnaire, based on the questionnaire data analysis. This paper puts forward the design principles and the main information that should be made public about the content of financial information disclosure in colleges and universities, and designs the basic information and financial system information of colleges and universities. The content system of financial information disclosure in colleges and universities of our country. Finally, this paper puts forward some countermeasures and suggestions to promote the disclosure of financial information in colleges and universities in China, and provides the implementation path for the ultimate promotion of the disclosure of financial information in colleges and universities through this study.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【引证文献】