高校会计信息披露系统改革的探索  

On the Innovation of Accounting Information Announcement System in Colleges & Universities

作　　者：黄麟[1] 

机构地区：[1]郧阳师范高等专科学校,湖北丹江口442700

出　　处：《成都大学学报（教育科学版）》2008年第2期44-46,共3页Journal of Chendu University:Educational Sciences Edition

基　　金：湖北省教育厅人文社会科学研究规划项目"高校负债发展环境下资金监控体系构建研究"(项目编号:2007d426)成果之一

摘　　要：目前我国高校会计信息披露系统极不完善,利益关系人获得信息的渠道不通,信息不对称的现象非常严重。高校投资主体多元化等全新会计环境对高校会计信息披露系统提出了更高的要求。因此,必须对会计信息披露系统进行改革,文章提出高校会计信息披露系统改革的措施:逐步引入权责发生制作为确认基础,选择有现实意义的会计科目作为改革的突破口,重新设计会计报表,加大表外信息的披露力度。At present,the accounting information announcement system in college and universities is not perfect,some of which are the channels for to get the information are obstructed and information asymmetries are very serious. With the new accounting environment such as the investment subjects are varied, there is an ever - growing demand for the improvement of the accounting information annoncement system in colleges and universities. Therefore, the innovation of the accounting information announcement system in colleges and universities is very necessary and the corresponding measures are supposed to be put forward.

关 键 词：高校 会计 信息披露 利益关系 会计报表 

分 类 号：G647[文化科学—高等教育学]