| 加拿大高校信息披露制度扫描 |
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| 引用本文： | 李志慧,彼得&#;西科德.加拿大高校信息披露制度扫描[J].财经理论与实践,2009,30(3). |
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| 作者姓名： | 李志慧 彼得&#;西科德 |
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| 作者单位： | 1. 湖南大学会计学院,湖南,长沙,410079
2. 加拿大圣玛丽大学,苏比商学院会计系 |
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| 摘 要： | 加拿大高等教育发达,大学治理富有特色,高校信息披露制度全面、完整、系统.从利益相关者视角,以年度财务报告为核心,对加拿大高校信息需求与供给及信息披露的监督进行阐述和分析,强调了董事会在大学治理和信息披露中的责任和作用,以期对我国高校信息披露制度改革有所启示并能提供有用的参考.
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| 关 键 词： | 加拿大高校 大学治理结构 信息披露 |
Overview of Information Disclosure System in Canadian Universities |
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| LI Zhi-hui,Peter Secord.Overview of Information Disclosure System in Canadian Universities[J].The Theory and Practice of Finance and Economics,2009,30(3). |
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| Authors: | LI Zhi-hui Peter Secord |
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| Institution: | 1.College of Accounting;Hunan University;Hunan Changsha 410079;2.Department of Accounting;Sobey school of business Saint Mary's University;Canada |
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| Abstract: | Canadian higher education is highly developed.University governance takes on character,which information disclosure system of universities is comprehensive,complete and systematic.This article mainly discusses and analyzes supply and demand of information and information disclosure supervision from viewpoint of stakeholder and as the core of the annual financial report.And it emphasizes the board's function and responsibility in university governance and information disclosure so as to offer references for ... |
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| Keywords: | Canadian universities Universities governance structure Information disclosure |
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