Index Design and Model Construction of Accounting Information Disclosure of Universities Based on Analytic Hierarchy Process

Abstract

In the field of accounting in our country, the research of accounting information disclosure in universities has not been paid enough attention. With the deepening of the reform of higher education, the diversification of financing channels of universities has made the financial management of universities more complex. It requires a more robust index system of accounting information disclosure of universities which can show the accounting information truly, timely and completely in the accounting report of universities. This paper summarizes the significance, principles, and methods of the system establishment of accounting information disclosure of universities. On the basis of the work, the index system of accounting information disclosure of universities with four rule layers and sixteen scheme layers is constructed. According to the method of analytic hierarchy process, this paper assigns the weight of each scheme layer and constructs a complete index system of accounting information disclosure of universities.