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我国高校治理正由中央集权范式逐渐演变为利益相关者管理范式。然而,作为信息平台和制度基础的现行高校会计报告却无力承担重任,所以探索利益相关者共同治理模式下高校会计报告改进问题具有迫切的现实意义。本文在对利益相关者治理模式下会计信息需求分析的基础上,指出现行高校会计报告存在的不足,提出高校会计报告改革思路:财务报告的改进与内部报告体系的创新。
The governance of higher education in our country is evolving into the paradigm of stakeholder management gradually from the central authority paradigm. However, the existing college accounting reports, which are the basis of information platform and system, are incapable of assuming the important task. Therefore, it is of urgent practical significance to explore the improvement of university accounting reports under the common governance of stakeholders. Based on the analysis of the demand for accounting information under the pattern of stakeholder governance, this paper points out the shortcomings of current university accounting report, and puts forward the reform idea of university accounting report: the improvement of financial report and the innovation of internal reporting system.