A Study On The Financial Information Disclosure Of "Three Public Funds" In Colleges And Universities

“The three offical funds” is the core part of financial information. Corruption incidents occurred frequently in recent years, and most were due to improper use and management on the three offical funds. Such phenomenon aroused the general concern of academic circle, and strengthening effective management and reasonable use on the three offical funds has become the priority among priorities of university/college management. Of which, open publish on its financial information is the effective measure for enhancing management. This paper conducted research on the relevant problems of information management on the three offical funds. Starting from financial information disclosure of the three offical funds, this paper mainly researches the following problems:Firstly,it introduced the background and significance of financial information disclosure of the three offical funds of Chinese universities and colleges,and meanwhil referred to domestic and overseas literature review on financial information and the three offical funds of universities and colleges.Secondly,it presented the concept and theoretical basis of financial information disclosure,and conducted analysis on research necessity and feasibility.Thirdly,it expounded on the principle and mode of disclosure.Taking universities and colleges in Heilongjiang Province as case,it analyzed problems generated in financial information disclosure process and found out relevant cause.The final part of this paper proposed relevant solution suggestiongs and countermeasures on existing problems.