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Research On The Chinese University Financial Information Disclosure Under The Public Expect

Posted on:2015-08-05Degree:MasterType:Thesis
Country:ChinaCandidate:L SangFull Text:PDF
GTID:2297330452493620Subject:Accounting
Abstract/Summary:PDF Full Text Request
With gradual development of society and economic, the use of public goods ismore and more large scale, more and more transparent, it is the necessary conditionsand the inevitable choice of social progress. As the transparency of government "threeconsumption" fees, information disclosure of college is imperative. China’s collegesand universities should fully disclosure financial information as well as enterprise andinspected by the public? In view of the above, the research of college financialinformation disclosure is necessary and urgent.First according to the measures for the university financial informationdisclosure and combining with the content of the need to the public in publicexpectations would like to know the content of the two aspects of design thequestionnaire, the questionnaire is mainly to the public needs to do a survey. Secondinvestigated whether the public is affected by environment and the negative factorsand objective evaluation on the financial information disclosure is not. With theexpected management theory to study how to ensure the scientific nature of theinformation from a mediation expectations and rigour. Only reasonable and effective,public expectations will reflect demand for information disclosure, the disclosure ofinformation will according to needs to adjust the content of information disclosure. Inaddition information providers will be according to the demand of the demanders willthis part of the financial information more responsible for the complete and accuratedisclosure. Expectation management can not only control the original expectations,from the perspective of demanders can the information provider to provide thesupervisory function of the colleges and universities. This paper uses thequestionnaire survey on-the-job personnel in colleges and universities, students andother groups in the investigation, and statistical analysis was carried out.Research shows that: first, the public is required to disclose the contents andhave demand for the content of the supplement.The content of the questionnaire isnot only the recognition of system. Second, the public financial informationdisclosure evaluation in colleges and universities is affected by the environment andthe negative factors, not just objective evaluation. Third, each interest group of the financial information disclosure content of different emphasis. According to the aboveconclusion thesis, it will promote Chinese college financial information disclosureputs forward some countermeasures and suggestions, through this research. It will befor the final push implementation path of financial information disclosure in theuniversities.
Keywords/Search Tags:Financial information disclosure, Expectation management, Public, Universities
PDF Full Text Request
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