高校会计信息可靠性改善对策研究

A Study on the Countermeasures to Improve the Reliability of Accounting Information in Colleges and Universities

作为反映高校受托责任履行情况和办学资金运行绩效的高校会计信息,其质量日益受到各方面关注。在高校会计目标的驱使下,可靠性成为高校会计信息的关键质量特征。论文题借鉴国内外会计信息质量特征研究成果,基于会计信息形成过程的视角,将影响高校会计信息可靠性的因素分成规则性因素和规则执行有效性因素,其中规则执行有效性因素又按规则执行人主观意愿分成两类。在此基础上,再分别对影响高校会计信息可靠性的具体因素进行分析研究,进而探寻改善会计信息可靠性的对策,为提高高校会计信息质量提供思路和借鉴。

The quality of accounting information, which is a reflection of the fulfillment of fiduciary duty and the running performance of running funds in colleges and universities, is receiving more and more attention from all aspects. Driven by the accounting goals, reliability has become the key quality characteristic of accounting information in colleges and universities. Learned from the research results of the quality of accounting information both at home and abroad, based on the forming process of accounting information, the influencing factors are divided into the factors that affect the reliability of accounting information in colleges and universities and the factors that affect the effectiveness of rules. The influencing factors of effectiveness of rules are divided into two categories according to the rules executers＇ subject willing. On this basis, the paper analyzes the specific factors that affect the reliability of accounting information in colleges and universities, and then explores the countermeasures to improve the reliability of accounting information, providing ideas and reference for improving the quality of accounting information in colleges and universities.