我国大学教育基金会财务信息披露的问题与对策

Problems of Financial Information Disclosure of University Education Foundation and Countermeasures

虽然,非营利组织长期以来的持续稳定发展,为政治、经济、社会等各个方面发挥了不可替代的作用;但是,随着一些公益腐败丑闻的发生,要求非营利组织加强财务信息披露的呼声愈发高涨。作为非营利组织的大学教育基金会存在财务信息披露途径单一、披露项目不全、披露时间滞后等问题。建构大学教育基金会可持续发展的财务信息披露机制,应丰富财务信息披露形式、完善其财务信息披露体制以及提高财务人员素质,从而充分发挥其在服务高校中的作用。

The long time steady and sustained development of non-profit organizations plays an irreplaceable role in politics,economy,society,and so on. But with the occurrence of public welfare corruption scandals,the voice of non-profit organizations to strengthen financial information disclosure is increasingly high. As a non-profit organization,the university education foundation has some problems,such as the difficulty of obtaining financial information,the incomplete disclosure of the project,and the time lag of the disclosure. Therefore,to construct a financial information disclosure mechanism which can develop sustainably,the financial information disclosure form should be enriched,the system should be perfected and the quality of financial personnel should be improved so as to give full play to their roles in serving the university.