高校财务信息公开的范围界定与工作体系构建
Universities Financial Information Disclosure: Scope Definition and Working System Construction

摘要 文章在简要概括相关研究观点的基础上， 探析了高校财务信息公开内容范围及保密审查和定密依据， 分别勾画了高校财务信息主动公开和依申请公开的保密审查及信息分割流程， 构建了高校财务信息公开的工作体系架构。
Abstract: Based on the summary of research viewpoints，the paper explores the contents scopes，confidentiality review and secret-making basis of university financial information disclosure，lays out respectively the procedures of confidentiality review and information separetion in voluntary disclosure and disclosure according to the application，and constructs the framework of university financial information disclosure working system,