政府预算公开背景下的高校财务公开  

The Financial Disclosure of Higher Education Institutions under the Background of the Budgetary Openness of Governments

作　　者：魏建国[1] 

机构地区：[1]北京大学中国教育财政科学研究所,副所长副研究员北京100871

出　　处：《中国高教研究》2017年第10期13-19,共7页China Higher Education Research

摘　　要：近年来,我国的政府预算公开有了重要进展。在此背景下,作为部门预算重要构成单位的高校在财务公开方面也有了一定的实践。财务公开是高校回应社会问责的重要形式。美国、英国、澳大利亚、新西兰、加拿大等都有高校财务公开方面的丰富实践。考虑到美国加州大学系统在世界高等教育发展中的特殊地位,对加州大学系统财务公开及其年度财务报告作了重点分析。参照加州大学系统的做法,可以发现,我国高校财务公开在公开内容方面还存在一些问题。在《预算法》修订、《政府会计准则》发布的大背景下,就我国的高校财务公开内容在财务报告、财务报表、支出(费用)功能分类科目、债务信息、捐赠信息、社会审计报告等方面提出了一些完善建议。In recent years, China has made important progress in the budgetary openness of governments, so as to higher education institutions which are the important component units of governmental budget. Financial disclosure is an important mechanism for colleges and universities to respond to social accountability. In the United States, Britain, Australia, New Zealand, Canada and other countries, there are wealth of practices of financial disclosure of higher education institutions. Considering the special status of the University of California in the world, I will especially analyze annual financial report of UC. With reference to the practice of the University of California, we can find that there are still some problems in content of the financial disclosure in Chinese universities. Based on the above analysis, under the background of the revision of the Budget Law and the promulgation of the Accounting Standards for Governments, I propose some recommendations concerning financial reports, financial statements, expenditure endowment information, social audit report and institutions. （expenses） function classification, debt information, gifts and other aspects for financial disclosure of higher education

关 键 词：政府预算公开 高校财务公开 财务报告 财务报表 

分 类 号：G647.5[文化科学—高等教育学]