江苏省高校财务信息公开状况研究

Study on the Financial Information Disclosure of Universities and Colleges in Jiangsu Province

财务信息公开是高校信息公开的重要内容。研究高校财务信息公开状况有助于提高治理透明度,改进管理绩效。通过构建财务信息公开质量评价指标体系,采用因子分析法,对江苏省162所高校财务信息公开质量进行评价。结果表明,江苏省高校财务信息公开整体质量不高,且区域和院校属性差异显著;各分项公开水平不一,校际差异显著。鉴于此,应加强对苏中地区高校和独立院校信息公开的监管,强化接受捐赠财产物资的制度建设和管理监督,同时高校应公开第三方审计结果,确保财务信息的真实性。

Financial information is an important part of information disclosure of universities and colleges.The research on the state of financial information disclosure of universities and colleges can help to improve the governance transparency and management performance.Constructing the evaluation index system of financial information disclosure quality,using the factor analysis method,the quality of financial information disclosure was evaluated.The results show that the overall quality of the financial information disclosure of universities and colleges in Jiangsu province is not high,and there are significant differences between different regional and different attribute universities and colleges.Besides,the disclosure of different item of information is different,and there is a significant difference between the universities and colleges.According to the research results,the universities and colleges in the central of Jiangsu province and the independent universities and colleges should improve the transparency of their governance.The management of the donation of the universities and colleges should be strengthened.At the same time,the Universities and colleges should open their audit results to ensure the authenticity of financial information.