在国家不断加大高等教育经费投入、高校违规处理经济业务事件频现的大背景下,高校全面推行“阳光财务”政策,完善相关信息公开配套制度存在迫切需求。本文在详细阐述了“阳光财务”定义与意义的基础上,结合我国政策施行现状和成因,提出了一系列构建完善高校“阳光财务”体系的建议要点。 Under the background that the state continuously increases investment in higher education and colleges and universities deal with frequent violations of economic business, there is an urgent need for colleges and universities to fully implement the “Sunshine Finance” policy and improve the related information public supporting system. Based on the definition and significance of “Sunshine Finance” and the status quo and causes of China’s policy implementation, this paper puts forward a series of suggestions on how to perfect the Sunshine Finance system.