本文選題：財務信息 + 高等院校財務信息公開��； 參考：《安徽財經(jīng)大學》2013年碩士論文

【摘要】：高等院校財務信息作為一種信息資源,產(chǎn)生于學校日常的財務會計活動。近些年來,媒體不斷曝光高等院校財務腐敗案,使得社會各界越來越關注高等院校的財務信息,同時我國公辦高等院校的非盈利性質(zhì),也決定了社會對高等院校的財務信息具有知情權,在充分了解學校財務信息的基礎上,才能真正起到社會監(jiān)督的作用。如何向社會高質(zhì)量的公開高等院校財務信息,無論是從法律法規(guī)、規(guī)章制度方面,還是從學校執(zhí)行力度、政府監(jiān)督方面,都是一個急需解決的新課題。另外,我國正在推進國家財務信息公開體系的建設,高等院校財務信息作為政府財務信息的分支,其公開工作也是重要的組成部分。因此,高等院校做好財務信息公開工作,既是其在教育領域中的擴展,也是學校促進自身發(fā)展、遏制財務腐敗的有效舉措,對實現(xiàn)高等院校民主管理具有重要意義。 本文在調(diào)研安徽省高等院校財務信息公開實踐的基礎上,分析高等院校在實施財務信息公開中存在的關于制度、執(zhí)行、監(jiān)管等方面的問題,結合我國高等院校財務信息公開的成功案例和借鑒國外高等院校財務信息公開的做法,分析問題背后的原因,有針對性的提出對策和建議,試圖從建立財務信息公開的目標體系、構建財務信息公開的框架及完善審計機制等幾個方面來改進與完善高等院校財務信息公開工作 文章共包括六章。第一章緒論,陳述本文的研究背景與研究意義、國外文獻與國內(nèi)文獻及文獻綜述、研究思路與研究辦法,以及研究框架和創(chuàng)新之處；第二章介紹高等院校財務信息及其公開,同時分析了高等院校財務信息公開的理論基礎；第三章通過調(diào)研獲取目前安徽省高等院校財務公開的實際情況,并選取成功的案例進行分析；第四章在闡述高等院校財務公開的現(xiàn)狀的基礎上,分析其存在的問題及原因；第五章介紹國外高等院校在財務公開方面的實踐,并對我國未來高等院校在財務公開方面提供借鑒作用；第六章改進與完善我國高等院校財務信息公開的對策,分別從手段、內(nèi)容、形式、未來發(fā)展方向等方面進行闡述；最后結束語,結合我們目前的實際情況,對高等院校財務公開的實踐提出進一步的研究方向和需落實的政策,以求為促進我國高等院校財務信息公開的理論和實務的發(fā)展提供參考基礎,并說明文章在研究過程中存在的缺陷。
[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.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5

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