新形势下安徽省高校财务信息披露研究

Study on Accounting Information Disclosure of Colleges and Universities in Anhui Province Under the New Situation

随着教育部颁布一系列关于高校信息公开的文件和政府会计制度改革的不断深入,高校会计信息披露越来越受到关注。研究建立高等学校会计信息披露质量评价指标体系,对安徽省各高校的会计信息披露质量进行评分,分析其现状;并针对其影响因素提出相关假设,通过回归分析进行检验,发现“院校类型”“校长是否主管审计部门”“办学年限”是影响安徽省高校会计信息披露质量的主要因素。

With the Ministry of Education promulgation of a series of documents on the disclosure of information in colleges and univerities and the deepening of govemment accounting system reform,accounting information disclo-sure in colleges and universities has atracted more and more attention.This paper establishes the quality evaluation index system of accounting information disclosure of colleges and universities,scores the quality of accounting infor-mation disclosure of colleges and universities in Anhui Province,and analyzes its current situation.The relevant hy-pothesis is put forward to the influencing factors.Through regression analysis,it is found that"college type","whether the president is in charge of the audit department"and"years of school running"are the main factors af-fecting the quality of accounting information disclosure in colleges and universities in Anhui Province.