现代大学制度建设中的高校财务透明度问题研究

Research on Financial Transparency of Universities in the Construction of Modern University System

提高财务透明度是建设现代大学制度的重要条件之一。通过构建高校财务透明度评价指标体系,运用熵值法给指标权重赋值,运用理想解法来衡量各地财经大学的财务透明度状况,研究表明:即使按照现在比较低的信息公开要求,来衡量专业化程度较高的财经大学,我国高校的财务透明度依然处于较低的水平,大约只有三分之一的信息向社会公开。这反映了当前高校是我国公共部门信息公开被忽视的一个领域,这也使得我国当前现代大学制度的建设还处于"重形式,轻实质"的状态,亟需通过提升财务透明度来推进现代大学制度的建设。

To improve financial transparency is one of the important conditions for the construction of modern university system. By building the evaluation index system of university financial transparency,using entropy method to weights index,and using TOPSIS to measure the financial transparency around the University of Finance and Economics,we find that Chinese universities financial transparency is still at a low level even if measuring the University of Finance and Economics which have high degree of specialization according to current relatively low information disclosure requirements,and only about a third of information is disclosed to the public.This reflects at present the higher education is a neglectedarea for public sector information disclosure,which also makes the current construction of modern university system stay in a status of ＂ heavy form and light essence＂. So,it is necessary to increase financial transparency so as to advance modern university system building.