本文選題：部屬高校　切入點：財務信息　出處：《華南理工大學》2016年碩士論文

【摘要】：《高等學校信息公開辦法》2010年5月頒布施行,按照規(guī)定高等學校需要就學�；厩闆r、經費使用情況及學生獎助學金管理情況等學校運行的相關情況進行披露,我國高校公開工作正式進入一個新階段。2014年7月教育部再次印發(fā)《教育部關于公布高等學校信息公開事項清單的通知》,明確將高校需要公開的信息劃分為10大類合計50條。從近幾年高校的執(zhí)行情況來看,雖然對財務信息進行了披露,但由于我國高校信息公開工作起步較晚,基礎比較薄弱,披露信息存在著內容不充分、結構不系統(tǒng)、實用性較低等問題。本文以教育部直屬高校為研究對象,從部屬高校財務信息公開的相關概念和理論基礎入手,以委托代理理論和利益相關理論為依據,統(tǒng)計分析了從《高等學校信息公開辦法》執(zhí)行起至2014年期間財務信息的發(fā)布情況。通過對75所部屬高校財務信息公開現狀進行統(tǒng)計分析與歸納,總結當前我國部屬高校財務信息公開的整體情況,并在此基礎上找出存在的共性問題及其原因。接著在借鑒境外高校,尤其是通過對香港高校財務信息公開現狀及成功經驗分析的基礎上,結合我國高校具體的辦學背景,針對性的吸取境外高校在財務信息公開中的成熟經驗,從法律保障制度、財務信息發(fā)布規(guī)范、信息監(jiān)督機制等幾個維度提出優(yōu)化我國高校財務信息公開的對策。
[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.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：G647.5
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本文編號：1708237