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(一)高校财务信息披露现状笔者根据截至2016年年底有关高校财务信息披露公开网站的相关资料,选取112所高校作为分析对象,结果显示:1.财务预(决)算披露情况。根据《高等学校信息公开办法》(简称《办法》)的规定,财务预(决)算报表包括收支预(决)算总表、收入预(决)算表、支出预(决)算表和财政拨款支出预(决)算表,这些都是需要主动公开披露的,但从近三年的财务预(决)算披露情况看,只有
(I) Status of Financial Information Disclosure in Colleges and Universities According to the relevant information about public financial information disclosure websites of colleges and universities as of the end of 2016, 112 colleges and universities were selected as the analysis objects. The results showed that: 1. Disclosures of financial preliminary accounts. According to the “Measures for the Disclosure of Information of Institutions of Higher Learning” (the “Measures”), the financial statements (including financial statements) include the total income and expenditure pre- And financial allocation of expenditures (final) balance sheet, these are the need to take the initiative to disclose publicly, but the last three years of financial pre-IPO (disclosure) to see the disclosure, only