Universities Financial Information Disclosure Research

The financial information of colleges and universities, which formed during the long-term process of the running of universities, includes its asset management, financial and balance of payments, budget allocation and other financial activities and these information resources. But in recent years, the media constantly exposed college financial corruption case, making the public communities more and more concerned about the university’s financial information, and the university’s non-profit nature determines that public communities own the right to know the college’s financial information. The realization of social supervision need that the university financial information should be informed to the public communities. How disclose the public university financial information to the society with high-quality, whatever relate to the laws and regulations, rules and regulations, or from universities Government’s implementation and supervision, is an urgent new issues need to be addressed. In addition, the publicity of colleges and universities financial information, as an important part of the national financial information disclosure system, it is an important branch of government financial information disclosure. Therefore,The financial information publicly is also an effective way to optimize its own building, promote its own development, and improve the related works, and is good to promote the upgrading of the level of the institutions of higher learning financial management.In this paper, on the basis of public practice research the universities financial information in Anhui Province, considers that the colleges and universities in the implementation of financial information publicly have problems on the aspects of the system, enforcement, regulatory and other issues. We combine the success stories of college financial information disclosure, and learn from foreign universities financial information disclosure practices, analyses the reasons behind the problem targeted countermeasures and suggestions. We also try to build a framework of financial disclosure to establish the goal of financial disclosure system and improve auditing mechanisms to improve the universities financial information disclosure work.The article consists of six chapters. The first chapter is the introduction of the research background and significance, domestic and international literature review, research ideas and research approaches, as well as the research framework and innovations; the second chapter is to describe the financial disclosure and public institutions of higher learning financial content and analyses the theoretical basis of higher learning financial problems; the third chapter according to the research of universities financial disclosure of the actual situation of Anhui Province, and analyses the current situation and problems of universities financial disclosure to provide a reference for institutions of higher learning, and our future in terms of financial disclosure from foreign institutions of higher learning in financial disclosure practices; the fifth chapter refine and improve our the universities financial information publicly countermeasures respectively, from the means of content and the form of future development direction of elaborate; the final part is conclusion of this paper, combine our current situation and propose further research direction and implementation of policy on the universities financial disclosure practice, in order to promote China’s institutions of higher learning financial information disclosure the development of the theory and practice of the reference base and description the defects of the articles in this study.