北京航空航天大学学报(社会科学版) ›› 2015, Vol. 28 ›› Issue (3): 116-120.DOI: 10.13766/j.bhsk.1008-2204.2014.0112

• 高教研究 • 上一篇    

中国高校财务信息公开现状与对策分析——以北京市、陕西省和江苏省为例

孙颖颖   

  1. 西安交通大学 财务处, 陕西 西安 710049
  • 收稿日期:2014-03-24 出版日期:2015-05-25 发布日期:2015-07-23
  • 作者简介:孙颖颖(1983—),女,河南登封人,硕士,研究方向为高校财务管理、预决算管理.
  • 基金资助:

    陕西省教育厅2013年财务管理研究课题(13JC011)

Current Situation and Countermeasures on Financial Information Disclosure of Colleges and Universities: a Case Study of Beijing, Shanxi and Jiangsu Provice

Sun Yingying   

  1. Finance Department, Xi'an Jiaotong University, Xi'an Shanxi 710049, China
  • Received:2014-03-24 Online:2015-05-25 Published:2015-07-23

摘要:

对北京市、陕西省和江苏省的高校展开调查,考察其信息公开网络平台建设及教育收费、财务制度、经费来源、预决算、资金使用、物资采购和招投标等财务项目的公开情况,并将三个省市的财务公开情况加以对比,发现中国高校财务信息公开工作存在平台建设不规范、公开程度不透明、监管激励机制不到位等突出问题。为促进中国高校财务信息公开工作的规范化发展,应打造标准统一的财务信息公开网络平台、健全和完善高校财务信息公开制度、加强高校财务信息公开的监管和激励机制建设。

关键词: 高校, 财务信息, 信息公开, 网络平台, 监管

Abstract:

Based on an investigation of colleges and universities in Beijing, Shanxi and Jiangsu provinces, the paper analyzes network platform construction of information disclosure, education fees, financial system, source of funds, budget and final accounts, use of funds, materials purchasing and bidding of institutions. The paper compares the financial information disclosure of higher learning in Beijing and two provinces. It is found that there exist problems in financial information in the colleges and universities of these three places such as lack of standardization in the construction of network platform, defective regulatory incentive mechanism and untransparency of the public information.To promote standardized development of financial information disclosure, the paper suggests the network platforms of financial information disclosure be constructed with a unified standard, the financial information disclosure system be perfected and supervision and incentive mechanisms construction be strengthened.

Key words: colleges and universities, financial information, information disclosure, network platform, supervision

中图分类号: