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当前,随着社会主义市场经济体制的初步建立和逐步完善,会计信息使用者对知情权要求日益加强,信息公开成为市场经济的必然需求。随着高校自主办学权限的逐渐扩大,高校财务管理工作中的问题也不断凸显,也产生了许多问题,特别是由财务问题引发的贪污腐败案更是屡见不鲜,财务信息不透明是导致问题产生的根源,而财务信息的不透明则是由我国目前缺乏比较完善的高校财务信息公开制度引起的。因此,为了保障师生员工及社会公众的知情权,高校财务信息公开化的必要性就显得更加迫切。
At present, with the initial establishment and gradual improvement of the socialist market economic system, the users of accounting information are increasingly demanding their right to information and the disclosure of information becomes an inevitable requirement of a market economy. With the gradual enlargement of the autonomy authority of colleges and universities, the problems in the financial management of colleges and universities have also been constantly highlighted and many problems have arisen. In particular, corruption cases triggered by financial problems are more common and the opaque financial information is the root cause of the problems , While the opaque of financial information is caused by our country’s current lack of a relatively complete system of university financial information disclosure. Therefore, in order to protect the rights of teachers, students and the public, the necessity of opening up the financial information of colleges and universities becomes even more urgent.