美國大學的財務報告公開制度與啟示-以加州州立大學長灘分校為例

System and Inspiration of Financial Report in Public in American University-Based on the Cases: California State University, Long Beach

财务报告公开制度在美国是大学的例行做法。本文以加州州立大学长滩分校（CSULB）为例，分析了美国大学面向全社会公开财务报告的框架与核心内容，提出了这种制度在财务报告公开方式、大学“取信于民”的有效途径、促进学校依法理财和规范管理、补充“三位一体”会计监督体系等四个方面的借鉴与启示。

Open financial reporting system is a routine practice for an university in the United States. This paper takes California State University， Long Beach， as an example， and analyses its financial reporting framework and core contents open to the public. It then discusses the enlightenments in four aspects: the way of the financial report openly， an effective way of the University to win the trust， promoting the school to manage its finance and regulating their management， and ＂three-in-one＂ accounting system.