摘要
20世纪80年代以来,财务问责成为美国高等教育问责制度的重要方面,作为财务问责重要措施之一的大学财务报告也受到广泛的关注。本文通过比较美国加州大学和加州州立大学的财务报告,分析两校的资产负债表、损益表和现金流量表在科目、构成和比例等方面的异同。在此基础上,文章提出我国公立高等学校财务问责的建立和完善应从三个方面着手:推动财务信息公开、完善财务报告制度和实行结余资金投资。
Since 1980s, financial accountability has played an important role in American higher education accountability system, a significant measure of which is financial report receiving widespread attention. Through a comparison of financial reports between University of California and California State University, the paper analyses the similarities and differences in subject, composition and proportions of balance statement, revenues and expenses statement and cash flow statement between the two universities. A financial accountability system of public universities can be established in China by releasing financial information, improving financial reporting system and investing surplus money.
出处
《复旦教育论坛》
CSSCI
北大核心
2013年第6期76-80,共5页
Fudan Education Forum
基金
上海财经大学2013年服务国家财税事业和上海市经济社会发展重大项目"上海教育投入机制科学化及绩效评估方法研究"
关键词
美国
加州
财务问责
公立高等学校
财务报告
United States
California
Financial Accountability
Public University
Financial Report