Research On Financial Information Disclosure Problems And Countermeasures Of Universities Attached To The Ministry Of Education

The Ministry of education in May 2010 issued the “college financial information disclosure approach”, requires colleges and universities to disclose the school basic situation, student award grants management status, financial funds use related content, opened in Colleges and universities of our country public information prelude. In July 2014, the Ministry of Education issued the "Notice of the Ministry of education on the list of information disclosure of higher education", which clearly classified the information required to be divided into 50 categories.From the point of view of colleges and universities in recent years, the implementation of, although on financial information disclosure, but because our work on university information disclosure started late, and the foundation is relatively weak, the disclosure information are inadequate, and the structure system need to make a comprehensive study.Universities attached to the ministry of education as the research object, starting from the subordinates colleges and universities financial information disclosure of the related concepts and theoretical basis, according to the principal- agent theory and the interest theory, summary and comparison, analysis the information disclosure from the “college financial information disclosure approach” issued until the year 2014. Through the analysis and summary the college financial information disclosure status overall situation, and on this basis, find out some common problems and reasons for the formation of. Then in profits from the overseas colleges and universities, especially through the analysis of the university in Hong Kong,with on the analysis of the present situation and the successful experience, combined with our college on the specific background of running a school, absorbing overseas colleges and universities mature experience in the financial information disclosure, intends to put our university financial information disclosure forward to optimize measures, from the legal protection system, financial information released specification and information supervision mechanism and so on.