The Study On University Accounting Information Disclosure

The accounting information in public universities is provided for stakeholders bypublic schools, which is an important way to help to analyze and evaluate thefulfillment of universities’ entrusted responsibility. The accounting information inuniversities will build up an important communication bridge between universitiesand stakeholders, which plays a very important role. So far, the formal universitiesaccounting system has not come into being yet, so this can cause that the accountinginformation cannot meet the needs of stakeholders and the bridge hasn’t played itsrole. And therefore, this system should be perfected.However, the perfection of the universities accounting information is not asimple accounting problem. Due to the special character of the university accounting,the disclosure of the accounting information considers not only the development andmaturity level of our country’s university accounting but also the social culturalenvironment. But such problems in our country have common with those faced withthe rest of the world. So the research methods and the theoretical foundation about itabroad have important reference to our country.University of study of information disclosure in the past compared to standardizeresearch methods to study, this innovation is based on stakeholder theory design ofsurvey questionnaires, collecting data for the empirical analysis, empirical researchmethods to undertake a study on accounting information disclosure in colleges anduniversities.