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高等学校(以下简称:高校)的财务信息是高校资金筹措、资金运作及资金管理等活动情况的具体呈现。本文从维护高校利益相关者利益、制衡高校管理层决策行为、完善高校财务人员执业环境及提升财务人员专业水平等角度,论述了高校财务信息公开的必要性和紧迫性。其目的在于:1.使人们真正意识到高校财务信息公开的重大意义;2.呼吁高校财务信息的尽早公开。如若不然,高校会计核算活动的质量就难以保证,财务管理活动的水平也难以得到提升。
The financial information of colleges and universities (hereinafter referred to as colleges and universities) is the concrete presentation of the activities such as fund-raising, capital operation and fund management in colleges and universities. This article discusses the necessity and urgency of disclosing financial information in colleges from the perspectives of safeguarding the interests of university stakeholders, balancing the decision-making behavior of university management, improving the practice environment of financial staff in colleges and universities, and improving the professional level of finance staff. Its purpose is to: 1. Make people truly aware of the great significance of the university financial information disclosure; 2. Call on the university financial information as soon as possible. If not, the quality of accounting activities in colleges and universities will be hard to guarantee, and the level of financial management activities will be hard to be improved.