中国的高校会计信息披露改革,是高校会计改革的重要组成部分。这一改革开展的基础,是受到中国新《高校会计制度》的执行、大数据时代会计因素影响以及市场化高校会计理念的引进这三个方面因素影响造成的。其研究的开展,对于高校会计管理与决策的开展,有着重要的指导意义。 The reform of accounting information disclosure in China’s colleges and universities is an important part of accounting reform in colleges and universities. The basis of this reform was brought about by the implementation of China’s new Accounting System for Colleges and Universities, the impact of accounting factors in the era of big data, and the introduction of accounting concepts in market-oriented higher education institutions. The research carried out for the college accounting management and decision-making, has an important guiding significance.