摘要
财务信息公开是高校财务透明化管理的表现,也是高校财务民主化理财水平的显著标志。本科院校的财务管理从会计电算化的核算型方式逐步向管理型方式转变,从而对财务管理信息化提出了更高的要求。而且,本科院校加强财务公开及其信息化管理有助于建立健全公开、透明、规范的财务监督机制,提高财务工作的透明度和办事效率,实现阳光民主理财,保障师生对财务工作的知情权、参与权和监督权。
Making public the financial information shows the transparency of financial system and marks distinctively democracy in universities ＇ financial management. Financial management in new undergraduate universities changes gradually from calculating-type in computerized accounting towards management-type,which sets up a higher requirement for financial information management. For new undergraduate universities, strengthening financial disclosure and its information management helps to build up a sound,public and standard financial supervision system and increases transparency of finan- cial management and working efficiency. Moreover, it ensures teachers and students~ access to information,to participate and to supervise so as to achieve the democracy in financial management.
出处
《泉州师范学院学报》
2013年第4期58-60,104,共4页
Journal of Quanzhou Normal University
关键词
本科院校
财务公开
信息化管理
new undergraduate universities ~ financial disclosure ~ intormation management
