本文關(guān)鍵詞： 高校 財務(wù)信息公開 財務(wù)報表 制度建設(shè)　出處：《浙江工業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：公辦高校財務(wù)信息公開體現(xiàn)了一種基于行政、法律關(guān)系的職責(zé)，，關(guān)系到社會公眾的知情權(quán)、參與權(quán)、表達(dá)權(quán)和監(jiān)督權(quán)是否得到保證。教育投入是公共財政支出的重要組成部分，公辦高校與人民群眾切身利益密切相關(guān)。隨著高等教育改革的深化，高校辦學(xué)資金的來源已經(jīng)逐漸多元化，公眾對高校財務(wù)信息的需求在不斷的增加，高校財務(wù)信息公開受到越來越多的社會關(guān)注。公辦高校財務(wù)信息公開作為政府信息公開的重要組成部分才剛剛起步，其現(xiàn)狀與國際慣例存在巨大差距。高校目前所披露的財務(wù)信息狀況已完全不能適應(yīng)高校的發(fā)展和資金供給主體的訴求。高校財務(wù)信息為什么要公開？公開什么？怎么公開？高校應(yīng)有一整套系統(tǒng)、可行的財務(wù)信息公開體系，以真實、完整、及時地反映高校運行的財務(wù)狀況。本論文關(guān)于中國高校財務(wù)信息公開的研究，從以下幾方面展開： 首先，本論文闡明了我國高校財務(wù)信息公開的背景及意義，闡釋了高校財務(wù)信息公開的相關(guān)概念，并分析了信息公開的理論基礎(chǔ)。 其次，本論文研究了國外高校財務(wù)信息公開發(fā)展的狀況，歸納出四點可以供我國高校借鑒的經(jīng)驗。然后從制度、研究和實施現(xiàn)狀三方面分析了我國高校財務(wù)信息公開的現(xiàn)狀，總結(jié)了我國高校公開過程中存在的問題。最后提出推進我國高校公開實施的會計突破點。 再次，作文論文的核心內(nèi)容，本論文針對高校財務(wù)信息的公開內(nèi)容設(shè)計了一份問卷。通過問卷調(diào)查，基于問卷數(shù)據(jù)分析，提出了高校財務(wù)信息公開內(nèi)容的設(shè)計原則和應(yīng)公開的主要信息，設(shè)計了包括高校基本信息、財務(wù)制度信息、財務(wù)報告等內(nèi)容的我國高校財務(wù)信息公開的內(nèi)容體系。 最后，本論文就推進中國高校財務(wù)信息公開提出了若干對策建議，通過本研究為最終推進高校財務(wù)信息公開提供實施路徑。
[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.
【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：G647.5

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 馬杰;朱莉;;江蘇高校財務(wù)信息公開狀況調(diào)查與分析[J];教育財會研究;2013年04期

本文編號：1444189