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近年来,我国的政府预算公开有了重要进展。在此背景下,作为部门预算重要构成单位的高校在财务公开方面也有了一定的实践。财务公开是高校回应社会问责的重要形式。美国、英国、澳大利亚、新西兰、加拿大等都有高校财务公开方面的丰富实践。考虑到美国加州大学系统在世界高等教育发展中的特殊地位,对加州大学系统财务公开及其年度财务报告作了重点分析。参照加州大学系统的做法,可以发现,我国高校财务公开在公开内容方面还存在一些问题。在《预算法》修订、《政府会计准则》发布的大背景下,就我国的高校财务公开内容在财务报告、财务报表、支出(费用)功能分类科目、债务信息、捐赠信息、社会审计报告等方面提出了一些完善建议。
In recent years, significant progress has been made in the public disclosure of our government budget. In this context, colleges and universities, as an important constituent unit of departmental budgets, also have certain practices in financial disclosure. Financial disclosure is an important form of university response to social accountability. The United States, Britain, Australia, New Zealand and Canada all have rich practices in university financial disclosure. Taking into account the special position of the University of California in the development of world higher education, a key analysis of the University of California’s system of financial disclosure and its annual financial report was made. With reference to the system of the University of California, we can find that there are still some problems in the disclosure of the financial disclosure in China’s universities. Under the revision of Budget Law and the promulgation of the “Government Accounting Standards”, this paper analyzes the financial disclosures of colleges and universities in China on the financial reports, financial statements, expenditure (expense) function, debt information, donation information, social audit reports, etc. Some suggestions are put forward.