Research on Accounting Information Disclosure in Colleges and Universities

DOI

10.2991/icemaess-18.2018.195How to use a DOI?

Keywords

Disclosure of accounting information, Universities directly under the Ministry of Education, Accounting information in colleges and universities, Deviation of budget and final accounts

Abstract

The improvement of information technology means has continuously promoted the improvement of the degree of information disclosure, and the continuous disclosure of information has stimulated the new information demand. The demand for the disclosure of accounting information is growing day by day, especially since China has continuously increased its investment in education, the public's demand for the disclosure of this issue is even more urgent. This paper uses the accounting information that has already been disclosed in colleges and universities to analyze its present disclosure situation and uses index method to evaluate the quality of accounting information disclosure. With the method of empirical analysis, it is found that the main factors affecting the disclosure of accounting information in colleges and universities are the income of colleges and universities, the implementation of budget and final accounts, and the demand for disclosure of accounting information. Based on the above factors, some suggestions are put forward to strengthen the disclosure of accounting information in colleges and universities.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiangling Yu
PY  - 2018/11
DA  - 2018/11
TI  - Research on Accounting Information Disclosure in Colleges and Universities
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 990
EP  - 994
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.195
DO  - 10.2991/icemaess-18.2018.195
ID  - Yu2018/11
ER  -