摘要
加拿大高等教育发达,大学治理富有特色,高校信息披露制度全面、完整、系统。从利益相关者视角,以年度财务报告为核心,对加拿大高校信息需求与供给及信息披露的监督进行阐述和分析,强调了董事会在大学治理和信息披露中的责任和作用,以期对我国高校信息披露制度改革有所启示并能提供有用的参考。
Canadian higher education is highly developed. University governance takes on character, which information disclosure system of universities is comprehensive, complete and systematic. This article mainly discusses and analyzes supply and demand of information and information disclosure supervision from viewpoint of stakeholder and as the core of the annual financial report. And it emphasizes the board＇s function and responsibility in university governance and information disclosure so as to offer references for the reform of the information disclosure system in Chinese universities
出处
《财经理论与实践》
CSSCI
北大核心
2009年第3期66-68,共3页
The Theory and Practice of Finance and Economics
关键词
加拿大高校
大学治理结构
信息披露
Canadian universities
Universities governance structure
Information disclosure
