Study In Construction Of Shanghai College Financial Information Transparency Based On The Public

The accounting purpose of universities is to manage university funds for improving efficiency in the use of funds。At the same time it can also provide true and reliable accounting information which meet the needs of the main relevant financial relationships. However, in recent years, the events of disclosure law violations of university accounting information come out one after another, using of university’s research funding is also eye-popping.They largely sparked crisis of confidence of the public about university accounting information.In such complex situation, exploring of transparent university accounting information appears to be very urgent. From2010, the method for disclosure of information of universities has been announced. The Ministry of Finance formulated to implement institutions of higher learning school accounting system on January1,2014. Also the Ministry of Education on July29,2014issued a new regulation, announced the "list of colleges and universities information disclosure matters.In this paper, I use the information disclosure of relevant theory to research the object of colleges and universities.First of all, I analyze the background of college’s financial information disclosure and SWOT analysis, in order to explore the necessity of transparent university accounting information. Further I researched these information from all Shanghai college internet website and analyzed current situation of college’s financial information disclosure so as to preliminary summarize the problems and factor of them. The paper of Chapter IV, moving forward a single step to analyze by the method of questionnaires, through the research of dates, analyzing the data to understand the public awareness of the extent of information disclosure, public needs and openness of colleges and universities’disclosure of financial information, the factors affecting the university and public disclosure of financial information and how do they get the information. Thereby accounting information for college all-round development of our disclosure analysis, put forward suggestions for reference information users, thus summarized the optimization strategy and transformation road construction information transparency college financial environment of university accounting system changes.