论文部分内容阅读
随着我国高校的招生规模迅速地扩张,高校所需资金也在不断地上涨,高校的资金也不再局限于政府这单一的来源,形成了信贷资金、捐赠资金、学生学费与政府资金的多元化格局。各界的相关人士对高校的会计公开信息都有极高的要求,从他们的反应中,他们所获得的实际信息和真实的信息还有很大的不同,这就需要我国的高等院校对会计信息的公开度得到相应的提高。本篇文章对高校会计信息公开的现状以及会计信息公开制度的改进进行了探索。
With the rapid expansion of the enrollment of higher education institutions in our country, the funds needed by colleges and universities are also constantly rising. The funds of colleges and universities are no longer confined to the single source of government, forming multiple sources of credit funds, donated funds, student tuitions and government funds Pattern. Relevant people from all walks of life have very high requirements on the public accounting information of colleges and universities. From their reaction, the actual information they get is still very different from the real information, which requires the higher institutions of our country to deal with the accounting The degree of disclosure of information has been correspondingly improved. This article explores the status quo of the disclosure of accounting information in colleges and universities and the improvement of the disclosure system of accounting information.