高校基金会信息披露及其治理机制研究——以南京市为例

• 作 者: 杜娇娇
• 机 构: 南京审计学院,
• 出 处: 时代金融
• 发表日期: 2015年23期
• 关键词: 高校基金会 信息披露 治理机制

高校基金会目前已成为我国非公募基金会的一个重要组成部分,也为高校教育事业的发展起到了推动作用。专门针对高校基金会信息披露进行的研究相对并不多,而且大多也是针对全国范围内高校基金会展开的。本文选取南京市所有高校基金会作为研究对象,从信息披露的类型、披露媒体的建立情况以及信息更新情况三个角度分析其信息披露的现状及不足,并分析政策、人力资源等原因,最后提出治理机制的完善对策。

The foundation of colleges and universities has now become an important part of our non-public foundations, and has also played a catalytic role in the development of higher education. Research on the disclosure of information of college foundations is relatively rare, and most of them are directed at colleges and universities foundations across the country. This article selects all colleges and universities foundations in Nanjing as the research object, analyzes the status quo and deficiencies of information disclosure from the perspective of information disclosure, the establishment of disclosure media and information update, and analyzes policy, human resources and other reasons, and finally puts forward Improvement of Governance Mechanism.