Research On Accounting Information Disclosure In Colleges And Universities

The promotion of information technology means to improve the degree of information disclosure, and the information of the public has stimulated the new information needs. To meet this demand, strengthen the supervision of higher education, China unveiled such as the higher school measures for the information disclosure. On the accounting information disclosure of the demand has been from the superficial layers of the requirements of information disclosure, in-depth development to universities pay more attention to the budget execution results, income, expenditure the accounting behavior. At the same time, the accounting behavior also affects the degree of accounting information disclosure in the university to a certain extent. Based on this, this paper analyzes the current situation of information disclosure and the quality of accounting information disclosure by using the public accounting information. Then using empirical analysis method, a test of the college accounting information disclosure influencing factors are mainly the implementation of the budget, income and expenditure, and according to the above factors, and points out that the suggestions to improve the quality of accounting information disclosure.Based on principal agent theory, public goods theory, stakeholder theory, it describes the status quo of the implementation of accounting information disclosure in Chinese colleges and universities, using the statistical methods. Choose the empirical analysis of the object of the Ministry of education directly under the 75 colleges and universities’information. In the empirical analysis, the selection of the college in the income and expenditure of the budget and final accounts deviation degree, the income structure and educational expenditure of the cost of the three issues. According to the empirical results, in Colleges and universities of our country, the current accounting information disclosure work shows:budget implementation is ineffective, income structure still remain in the second element of elementary and intermediate stage, education expenditure of funds efficiency in the use of needs to be further improved. It aims to improve the quality of accounting information disclosure in Colleges and universities.