Research On Information Disclosure Institution Of China Colleges And Universities

In recent decades, the higher education has been developing quickly in China. The marketization tendency of higher education becomes more distinct. Higher education in China is transforming from a government-leading pattern to a many-sided management pattern. Therefore, the competition for the resources of students, funds and donations is becoming white-hot among different types of institutions of colleges and universities, which have involved themselves in the market competition as independent entities of artificial persons.Under this circumstance, colleges and universities should also disclosure relevant information just as the common enterprises do. However, the marketization of higher education in China is still in its beginning stage and the relevant system is not healthy enough. At present, the degree of information disclosure is far from meeting the needs of governmental administrative departments, students, parents, investors, donators. From the above analysis, based on economics, accounting and auditing, this thesis tends to proceed with the definition of marketization of higher education, expound on the necessity of information disclosure from the angle of practical needs and economics, penetrate into both the individual and common needs of the relevant benefactors for information. This thesis also discusses the status quo of information disclosure and points out the major problems in the disclosure institution in colleges and universities in our country. Adopting the comparative and standard research methods, this thesis compares the information disclosure system patterns among America, Britain and Canada and uses them as reference. Therefore, the thesis proposes improvement to both the information disclosure system and the specific disclosing content, mode, time in colleges and universities in our country.