CAJ | 학술논문

高校财务数据公开是高校信息公开的重要内容和关键环节，它的实现可以提高办学效益，扩大办学自主权，提升高校公信力。当前，高校财务数据公开存在平台建设滞后、法律法规不健全、监督及救济渠道单一等问题。以准公共产品论及委托代理论为基础，我们可以从全方位强化数据公开意识、建立良好数据公开平台、完善相关法律法规、增强委托人财务数据公开救济的广度和力度等方面着手，加快推进高校财务数据公开的实现进程。
고교재무수거공개시고교신식공개적중요내용화관건배절，타적실현가이제고판학효익，확대판학자주권，제승고교공신력。당전，고교재무수거공개존재평태건설체후、법율법규불건전、감독급구제거도단일등문제。이준공공산품론급위탁대이론위기출，아문가이종전방위강화수거공개의식、건립량호수거공개평태、완선상관법율법규、증강위탁인재무수거공개구제적엄도화력도등방면착수，가쾌추진고교재무수거공개적실현진정。
The publication of finance data is a key factor in the publication of information in university .The implementation can improve the efficiency of running school ,enlarge the autonomy and lift the credibility of university .At present ,such problems exist as lag of platform construction ,nonstandard laws and regulations ,simplex supervision and relief tunnel . According to the Communal Product Theory and the Entrusted Agency Theory ,the publication of finance data can be progressed more quickly by the intensification of the sense , the establishment of excellent platform , the perfect of concerned laws and regulations and the reinforcement of width and power to open data through the entrusted agency .