我国大学信息披露理论研究与欧洲经验借鉴

Theoretical Research on the Disclosure of Information in Chinese Universities and the European Experiences

大学信息披露是我国高等教育新形势对高校提出的新要求。当前,我国高校在信息披露方面积累了一定经验,但仍存在较多问题。欧洲大学借鉴产业领域的智力资本管理和报告理论,开展大学信息披露的探索和实践值得学习借鉴。我们必须借鉴欧洲的经验,在大学信息披露方面加强理论研究,有组织地实施,并培养研究人才,从而推进我国大学信息披露工作的开展。

The disclosure of information in universities is a new claim for the new situation of the higher education in China. Currently, the colleges and universities in China have accumulated some experiences in the aspect of disclosure of information, but there are still some problems. The universities in Europe use the theory of intellectual capital （IC） management and reporting developed in industry as a source of reference for the exploration and practice of the disclosure of information in universities, which should be learned by all of us. We must enhance the academic study of the disclosure of information, put it into practice systematically, and cultivate the researchers so as to advance the institutional researches.