高等院校会计信息失真探究——以二级单位为研究对象

Distortions in Accounting Information in Chinese Institutions of Higher Education:Taking Academic Units as the Object of Study

我国高等院校存在着较严重的会计信息失真现象,而高校二级单位的会计信息失真是高校会计信息失真的重要源头。高校二级单位会计信息失真的原因又是多方面的,包括预算执行缺乏刚性和内部外部监督不力。为了减少乃至杜绝高校会计信息失真,需要采取一系列治理措施,特别是要建立健全一系列内部和外部监督机制。

There exist gross distortions in accounting information in Chinese institutions of higher education. Distortions in accounting information in academic units of these universities are a primary source of gross distortions in accounting information in such institutions of higher education. There are various reasons for such distortions, including lack of stringency in budget implementation and lax internal and external supervision. Therefore, a combination of measures must be taken to reduce and multiple internal and external oversight mechanisms must be created or eradicate such distortions. In particular, perfected.