CAJ | 학술논문

对北京市、陕西省和江苏省的高校展开调查，考察其信息公开网络平台建设及教育收费、财务制度、经费来源、预决算、资金使用、物资采购和招投标等财务项目的公开情况，并将三个省市的财务公开情况加以对比，发现中国高校财务信息公开工作存在平台建设不规范、公开程度不透明、监管激励机制不到位等突出问题。为促进中国高校财务信息公开工作的规范化发展，应打造标准统一的财务信息公开网络平台、健全和完善高校财务信息公开制度、加强高校财务信息公开的监管和激励机制建设。
대북경시、합서성화강소성적고교전개조사，고찰기신식공개망락평태건설급교육수비、재무제도、경비래원、예결산、자금사용、물자채구화초투표등재무항목적공개정황，병장삼개성시적재무공개정황가이대비，발현중국고교재무신식공개공작존재평태건설불규범、공개정도불투명、감관격려궤제불도위등돌출문제。위촉진중국고교재무신식공개공작적규범화발전，응타조표준통일적재무신식공개망락평태、건전화완선고교재무신식공개제도、가강고교재무신식공개적감관화격려궤제건설。
Based on an investigation of colleges and universities in Beijing, Shanxi and Jiangsu provinces, the paper analyzes network platform construction of information disclosure, education fees, financial system, source of funds, budget and final accounts, use of funds, materials purchasing and bidding of institutions.The paper compares the fi-nancial information disclosure of higher learning in Beijing and two provinces.It is found that there exist problems in financial information in the colleges and universities of these three places such as lack of standardization in the con-struction of network platform, defective regulatory incentive mechanism and untransparency of the public information. To promote standardized development of financial information disclosure, the paper suggests the network platforms of financial information disclosure be constructed with a unified standard, the financial information disclosure system be perfected and supervision and incentive mechanisms construction be strengthened.