Research On The Problem Of Financial Information Disclosure About Chinese Unversity

Public university financial information disclosure embodies the duty based onthe administrative and legal relations，it relates to the guaranty of public ’s right toknow，right to participate，right to express and right to supervise. Educationinvestment is an important component of public expenditure，and public universitiesare vital to the immediate interests of the people.Along with the deepening of reformof higher education，school funding sources have been diversified，the demand offinancial information is increased constantly，so university financial informationdisclosure has received more and more attention from the society.As an important partof government information disclosure， public university financial informationdisclosure has just started，a huge gap is exists between its present situation and theinternational convention. The current disclosure of financial information can’t adapt tothe development of universities and funds suppliers’ main appeal.Why should theuniversity financial information to disclose? What to disclose? how to disclose? Thereis an urgent need for universities to establish a systematic and feasible set aboutuniversity financial information disclosure system to reflect financial managementstatus truly，completely and timely. The research about this paper on Chineseuniversity financial information disclosure will extend from following severalaspects：First of all，this paper expounds the background and the significance on China’suniversity financial information disclosure，explains related concept of university financial information disclosure，and analyzes its theoretical basis.Secondly，this paper studies the development of foreign university financialinformation disclosure and summarizes four experience that can be drawn lessonsfrom for our country. Then it analyzes the current situation about our countryuniversity disclosure from the system，research and implementation of three respects，summarizes the problems in the open process. Finally，it puts forward accountingbreakthrough point about advancing our disclosure implementation.Then，as the composition of the core content，this paper designs a questionnaireaiming at the university financial information disclosure. Through the questionnairesurvey，based on the questionnaire data analysis，it proposes design principles andmajor information of the university financial information disclosure，and designs aChina university financial information disclosure system including the informationlike the basic information about university，financial system information，the financialreport and so on.Finally，this paper puts forward some countermeasures and suggestions forpromoting disclosure system construction，and ultimately，promotes the effectiveimplementation of information disclosure through system’s construction.