大学治理与大学会计改革

University Governance and the Reform of Its Accounting System

确保大学办学理念的实现和受托责任的履行,必须有行之有效的治理结构,需要进行合理的制度安排。高质量会计信息对于大学治理的优化及推行均有重要作用,而当前高校提供的仅是预算会计信息,主要满足财政管理的需要,无法为大学治理提供信息基础。因此,应从扩展会计目标、引入权责发生制、改革大学会计核算基础和改进财务报告等方面积极推进大学会计改革。

The realization of university-running ideals and the entrusted duties require an effective running structure and a rational system. This paper aims to discuss the disadvantages of the present accounting system, which just meets the needs of financial administration and is unable to offer necessary information for university governance. The paper suggests carrying out high quality accounting information into the university governance, expanding the objectives of accounting, introducing the system of power and responsibility, reforming the groundwork of business accounting and bettering the financial report.