关于高校决算报表的几点思考

随着经济全球化和教育产业化的发展,高校之间的竞争也日益激烈起来,决算报表作为反映高校财务经营状况的基本依据,报表质量显得尤为重要。由于高校财务收支项目具有其特殊性,现行决算报表的内容无法全面、准确、完整地反映高校的真实情况,对于决算报表的使用者而言,无法通过报表做出正确的经济决策。针对这一问题,通过调研及结合自身的工作经历,分析高校决算报表所存在的一些不足,提出了一些改进的措施和建议。

Some Thoughts on Final Statements in Colleges and Universities

With the development of economic globalization and industrialization of education, the competitions among colleges and universities are increasingly fierce. Final statements provide a wealthy and fundamental data reflecting the financial management status in colleges and universities, whose qualities become particularly important. Due to the particularity of revenues and expenditures for colleges and universities, the contents of current final statements cannot reflect the actual running situation in colleges and universities comprehensively, accurately and completely. It is hard to make right economic decisions through final statements for the users of final statements. According to the investigations and work experiences, this article analyzes some existing deficiencies in final statements in colleges and universities and comes up with some improved measures and suggestions.