Research On Accounting Information Disclosure Of Colleges And Universities Based On The Needs Of Information Users

University accounting information disclosure is an important way for information users to understand the development of colleges and universities,through information disclosure to carry out relevant decision-making basis,but also to let colleges and universities and all the information needs to establish a bridge of communication.It plays an important role in promoting the development of education in China.In order to solve some problems existing in principal-agent,information users require colleges and universities to disclose their accounting information.After three public funds are made public in our country,the disclosure of accounting information in colleges and universities is imperative.However,due to the relatively late reform of accounting information disclosure system in colleges and universities in China,the disclosure of accounting information in colleges and universities still exists in our country.There are many problems,whether from the way of disclosure,channels,or content,the current accounting information disclosure in colleges and universities is not comprehensive and perfect,and can not meet the needs of information users.On the basis of principal-agent theory and asymmetric information theory,this paper analyzes the current situation of accounting information disclosure in colleges and universities,according to the disclosure contents of the measures for the disclosure of financial information in colleges and universities.According to the questionnaire of information users' demand design,through the investigation of different interest groups,taking a university in Qingdao as an example,this paper discusses the reasons for the opacity of financial information in colleges and universities,and investigates the information users' demand for accounting information in colleges and universities.A corresponding conclusion is drawn.Based on the perspective of information demanders,this paper puts forward corresponding suggestions on the disclosure of accounting information in colleges and universities,hoping to provide a certain reference for the improvement and reform of accounting information disclosure in colleges and universities at present.Help to promote healthy and orderly development of colleges and universities.