A Research On Financial Information Disclosure Of China Public Universities And Colleges On The Examples Of The Jiangsu Public Universities And Colleges

The financial information disclosure of public universities and colleges is the direct pathway that the public and the teachers and students understand and supervise the public universities and colleges’ behavior, is the necessary condition that the higher education realize the effective public governance, reflects the public universities and colleges’ duties based on administrative and legal relationship too. The financial information is the key areas and sensitive content of the information disclosure, the government departments and the public universities and colleges should vigorously promote its transparency, actively respond to the major social concerns in the situation that the public finance of the higher education investment continues to increase, the desire of the public and the teachers and students to know and supervise public funds in universities and Colleges strengthens unceasingly.However, as the financial information disclosure of public universities and colleges in China started soon, the related research literature is relatively rare, the theory foundation is not solid. In the actual work, from the disclosure mode, disclosure content, disclosure degree, disclosure time and other aspects of view, the financial information disclosure of public universities and colleges still have many problems, and it is still not very good to meet the public and teachers’ and students’ expectations and requirements. Therefore, the research of how to strengthen and improve the financial information disclosure work of public universities and colleges in China, has become an urgent and important task.Based on the investigation of public universities and colleges in Jiangsu Province, this thesis analysis of the current situation of the financial information disclosure of public universities and colleges, explore the problems and their causes, draw lessons from the practice of the financial information disclosure of foreign universities, put forward countermeasures and suggestions in order to promote the financial information disclosure of public universities and colleges more standardized and effective.The thesis consists of five parts. The first part is introduction that states the research background and significance, the thesis statement overview of domestic and international research, research ideas and research methods, and research framework and innovation; the first chapter introduces the basic theory of the financial information disclosure of public universities and colleges, and analyses the demand of the financial information disclosure; the second chapter gets the actual situation of the financial information disclosure of Jiangsu Province Public universities and Colleges through investigation and research, analyzes its question and the reason; the third chapter introduces the practice in the financial information disclosure aspects of foreign universities, analyses the reference to the financial information disclosure of public universities and colleges in China; the fourth chapter discusses the· countermeasures to strengthen and perfect the financial information disclosure of public universities and colleges in China, elaborates respectively from the concept identification, technical support, system improvement and other aspects; finally the conclusion, put forward the improvement ideas on the development of the financial information disclosure of public universities and colleges.