利益相关者理论视角下的高校会计制度改革浅探

摘要

文章以当前高校面临的会计环境为背景,从满足高校利益相关者对会计信息需求的角度,分析了高校会计制度的缺陷,并对其改革方向进行了探讨.%Taking accounting environment faced by colleges as the background, this paper analyzes deficiencies of university accounting system and discusses the direction of reform from the angle of meeting needs of college stakeholders on accounting information.