本文選題：財(cái)務(wù)信息 + 高等院校財(cái)務(wù)信息公開(kāi)��； 參考：《安徽財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：高等院校財(cái)務(wù)信息作為一種信息資源,產(chǎn)生于學(xué)校日常的財(cái)務(wù)會(huì)計(jì)活動(dòng)。近些年來(lái),媒體不斷曝光高等院校財(cái)務(wù)腐敗案,使得社會(huì)各界越來(lái)越關(guān)注高等院校的財(cái)務(wù)信息,同時(shí)我國(guó)公辦高等院校的非盈利性質(zhì),也決定了社會(huì)對(duì)高等院校的財(cái)務(wù)信息具有知情權(quán),在充分了解學(xué)校財(cái)務(wù)信息的基礎(chǔ)上,才能真正起到社會(huì)監(jiān)督的作用。如何向社會(huì)高質(zhì)量的公開(kāi)高等院校財(cái)務(wù)信息,無(wú)論是從法律法規(guī)、規(guī)章制度方面,還是從學(xué)校執(zhí)行力度、政府監(jiān)督方面,都是一個(gè)急需解決的新課題。另外,我國(guó)正在推進(jìn)國(guó)家財(cái)務(wù)信息公開(kāi)體系的建設(shè),高等院校財(cái)務(wù)信息作為政府財(cái)務(wù)信息的分支,其公開(kāi)工作也是重要的組成部分。因此,高等院校做好財(cái)務(wù)信息公開(kāi)工作,既是其在教育領(lǐng)域中的擴(kuò)展,也是學(xué)校促進(jìn)自身發(fā)展、遏制財(cái)務(wù)腐敗的有效舉措,對(duì)實(shí)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(cái)務(wù)信息公開(kāi)實(shí)踐的基礎(chǔ)上,分析高等院校在實(shí)施財(cái)務(wù)信息公開(kāi)中存在的關(guān)于制度、執(zhí)行、監(jiān)管等方面的問(wèn)題,結(jié)合我國(guó)高等院校財(cái)務(wù)信息公開(kāi)的成功案例和借鑒國(guó)外高等院校財(cái)務(wù)信息公開(kāi)的做法,分析問(wèn)題背后的原因,有針對(duì)性的提出對(duì)策和建議,試圖從建立財(cái)務(wù)信息公開(kāi)的目標(biāo)體系、構(gòu)建財(cái)務(wù)信息公開(kāi)的框架及完善審計(jì)機(jī)制等幾個(gè)方面來(lái)改進(jìn)與完善高等院校財(cái)務(wù)信息公開(kāi)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(guó)外文獻(xiàn)與國(guó)內(nèi)文獻(xiàn)及文獻(xiàn)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(cái)務(wù)信息及其公開(kāi),同時(shí)分析了高等院校財(cái)務(wù)信息公開(kāi)的理論基礎(chǔ)；第三章通過(guò)調(diào)研獲取目前安徽省高等院校財(cái)務(wù)公開(kāi)的實(shí)際情況,并選取成功的案例進(jìn)行分析；第四章在闡述高等院校財(cái)務(wù)公開(kāi)的現(xiàn)狀的基礎(chǔ)上,分析其存在的問(wèn)題及原因；第五章介紹國(guó)外高等院校在財(cái)務(wù)公開(kāi)方面的實(shí)踐,并對(duì)我國(guó)未來(lái)高等院校在財(cái)務(wù)公開(kāi)方面提供借鑒作用；第六章改進(jìn)與完善我國(guó)高等院校財(cái)務(wù)信息公開(kāi)的對(duì)策,分別從手段、內(nèi)容、形式、未來(lái)發(fā)展方向等方面進(jìn)行闡述；最后結(jié)束語(yǔ),結(jié)合我們目前的實(shí)際情況,對(duì)高等院校財(cái)務(wù)公開(kāi)的實(shí)踐提出進(jìn)一步的研究方向和需落實(shí)的政策,以求為促進(jìn)我國(guó)高等院校財(cái)務(wù)信息公開(kāi)的理論和實(shí)務(wù)的發(fā)展提供參考基礎(chǔ),并說(shuō)明文章在研究過(guò)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(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G647.5

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