發(fā)布時(shí)間：2018-01-12 05:00

  本文關(guān)鍵詞：基于公眾預(yù)期的高校財(cái)務(wù)信息披露研究　出處：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財(cái)務(wù)信息披露 預(yù)期管理 公眾 高校

【摘要】：隨著社會(huì)的進(jìn)步和經(jīng)濟(jì)的發(fā)展，公共物品的使用更趨于規(guī)�；�、透明化，這是社會(huì)進(jìn)步的必然條件和必然選擇。隨著政府“三公”經(jīng)費(fèi)的逐漸透明化，高校的信息公開勢(shì)在必行。公眾對(duì)于高校財(cái)務(wù)信息的需求在這種大環(huán)境下也在逐漸增加，那么中國(guó)高校的財(cái)務(wù)信息是否應(yīng)該如同企業(yè)一樣完全披露并得到公眾的檢驗(yàn)？綜上所述，高校的財(cái)務(wù)信息披露問題的研究是必要和迫切的。 首先本文在根據(jù)《高校財(cái)務(wù)信息公開辦法》公開內(nèi)容的基礎(chǔ)上，結(jié)合公眾預(yù)期想了解的內(nèi)容設(shè)計(jì)問卷，問卷的主要目的是對(duì)公眾的需求做出調(diào)查。其次調(diào)查公眾是否受環(huán)境和負(fù)面因素的影響而對(duì)財(cái)務(wù)信息披露進(jìn)行了不客觀評(píng)價(jià)。論文從預(yù)期視角角度、以公眾需求為導(dǎo)向分析財(cái)務(wù)信息披露問題。借助預(yù)期管理理論來研究如何從調(diào)解預(yù)期來保證信息公開的科學(xué)性與嚴(yán)謹(jǐn)性。只有公眾的預(yù)期合理有效，才能將需求反映給信息披露者，信息披露者會(huì)根據(jù)需求去調(diào)節(jié)信息披露的內(nèi)容。此外信息提供者會(huì)根據(jù)需求者的需求將這部分財(cái)務(wù)內(nèi)容更加負(fù)責(zé)完整以及準(zhǔn)確的披露。預(yù)期管理不僅能從需求者的角度控制原始預(yù)期，還能對(duì)信息提供者——高校提供監(jiān)督的作用。本文采用問卷調(diào)查法對(duì)高校在職人員，學(xué)生，其他群體進(jìn)行調(diào)查，并進(jìn)行了統(tǒng)計(jì)分析。 本研究表明：第一，公眾對(duì)于辦法中所要求披露的內(nèi)容是有需求的，同時(shí)對(duì)于補(bǔ)充的內(nèi)容也是有需求的，問卷調(diào)查的內(nèi)容既是對(duì)制度的認(rèn)可也是對(duì)制度的補(bǔ)充。第二，公眾對(duì)于高校財(cái)務(wù)信息披露評(píng)價(jià)受到環(huán)境和負(fù)面因素的影響，，造成不客觀評(píng)價(jià)。第三，每個(gè)利益群體所獲得的高校財(cái)務(wù)信息披露的內(nèi)容側(cè)重點(diǎn)不同。根據(jù)以上結(jié)論論文就推進(jìn)中國(guó)高校財(cái)務(wù)信息公開提出了若干對(duì)策建議，通過本研究為最終推進(jìn)高校財(cái)務(wù)信息披露提供實(shí)施路徑。
[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.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：G647.5

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