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.