探讨新制度下高等学校财务信息公开存在的问题及对策

Discussion on the Problems and Solutions of Financial Information Disclosure in Colleges and Universities under the New System

教育部先后制定一系列制度文件,以加强高校财务信息的公开。然而,现阶段各级高校财务信息公开在一定程度上未达到2019年起实施的政府会计制度“双功能”“双基础”“双报告”会计核算管理体系的有关要求,存在制度未及时修订、公开内容不完整、公开对象过于单一及信息缺乏有效的内外部监管等问题。因此,我国高校财务信息的公开应根据政府会计制度的要求完善高校财务信息公开制度、进一步深化公开内容、增加财务信息公开对象并加强内外部的有效监管。

The Ministry of Education has successively formulated a series of system documents to strengthen the disclosure of financial information in colleges and universities.However,at this stage,the disclosure of financial information in colleges and universities at all levels fails to meet the relevant requirements of the“dual function”,“dual basis”and“dual report”accounting management system of the government accounting system implemented since 2019 to a certain extent.There are some problems such as the system has not been revised in time,the content of disclosure is incomplete,the object of disclosure is too single,and the lack of effective internal and external supervision of information,the disclosure of financial information in colleges and universities in China should improve the financial information disclosure system in accordance with the requirements of the government accounting system,further deepen the content of the disclosure,increase the objects of financial information disclosure and strengthen internal and external effective supervision.