Research On The Quality Of Financial Information Disclosure In Colleges And Universities In China

Along with the advancement of our country institution and government reform of talent cultivation in colleges and universities,scientific research management,governance structure in such aspects as personnel system and set up clear rules,a clear system management system,especially the financial information disclosure and the supervision system,has initially formed a set of relatively perfect system arrangement.Government agencies,news media,college faculty,college donors,college students,parents and other stakeholders have diversified demands on various financial information of colleges and universities.The disclosure of financial information of colleges and universities,on the one hand,can guarantee the right to know and supervise of many stakeholders,on the other hand,it can also help colleges and universities to find out internal problems in time and make corresponding corrections,reduce the ineffective use and waste of educational resources and funds,and reduce the potential risk of corruption.Based on the study of university financial information disclosure theory,corruption in colleges and universities with highest hair five plates,information policy,information disclosure quality evaluation,etc,on the basis of 55 according to geographical distribution selection has certain representative of "211",985 colleges and universities as the research object,from the list of institutions of higher learning information openness "regulation,with active public system construction,and supervision and guarantee three level index to investigate the content,information website for research platform in colleges and universities.Through the analysis about the present situation of 55 colleges and universities in the sample of information disclosure,it is concluded that Chinese universities in the poor quality of information disclosure of the existing financial information,information website construction need to be improved,lack of five separate disclosure of key information,lack of information,written description and notes,lack of independent audit and supervision of public information,six problems such as lack of institutional file.In reference to the United States,Britain and other developed countries in terms of information disclosure of mature experience,and contact the actual in our country,put forward a sound system of legal security system,clear disclosure rules,improve the level of the website construction,set up diversified disclosure channels and improve the assessment and incentive system,strengthening the internal and external audit supervision,compiled information disclosure quality grading rules of public university in China seven recommendations.The publication of the measures on information disclosure of institutions of higher learning in 2010 and the list of information disclosure of institutions of higher learning in 2014 significantly boosted the disclosure of financial information of institutions of higher learning.However,the work of financial information disclosure in Chinese universities is still in its initial stage,and there are many problems in practice.This paper will conduct research,analysis and quality evaluation on the financial information disclosed on the information disclosure websites of 55 "211" and "985" sample universities.At the same time,find out the university website with high quality of information disclosure,as a reference for other universities to carry out information disclosure work,and also provide practical experience and practical reference for the future information disclosure legislation work of the government.