美国加州公立高等学校的财务问责

Public University's Financial Accountability in the United States：The Case of California

20 世纪80 年代以来，财务问责成为美国高等教育问责制度的重要方面，作为财务问责重要措施之一的大学财务报告也受到广泛的关注。本文通过比较美国加州大学和加州州立大学的财务报告，分析两校的资产负债表、损益表和现金流量表在科目、构成和比例等方面的异同。在此基础上，文章提出我国公立高等学校财务问责的建立和完善应从三个方面着手：推动财务信息公开、完善财务报告制度和实行结余资金投资。

Since 1980s， financial accountability has played an important role in American higher educationaccountability system， a significant measure of which is financial report receiving widespread attention. Through acomparison of financial reports between University of California and California State University， the paper analysesthe similarities and differences in subject， composition and proportions of balance statement， revenues andexpenses statement and cash flow statement between the two universities. A financial accountability system ofpublic universities can be established in China by releasing financial information， improving financial reportingsystem and investing surplus money.