高校后勤社会化财务管理探究

社会各界普遍认为建立现代企业制度是我国高校后勤社会化改革必由之路,然而,要使后勤实体成为真正的“自主经营、自负盈亏、自我约束、自我发展“的企业法人尚需时日,本文在阐述目前高校后勤社会化财务管理中财务核算体系不完善、产权不清、资金供求矛盾突出等现状的基础上,提出高校后勤加强财务管理应在理顺后勤与学校的财务关系的基础上,建立集权型财务管理模式,不断加强内部管理,实行预算管理,并不断完善监督管理机制,以期抛砖引玉,对高校后勤社会化改革进程中的财务管理提供一些思路.

Financial Administration in the Course of Logistics- socialization in the University

The various circles of society generally think the only way out for the socialized reform of university' s logistics is to estabish the system of modern enterprise in our country. But, it needs time to become the real incorporated enterprise. On the basis of explaining current situation , this text puts forward some elementary views. The purpose is to offer some thinkings for the financial administration of university's logistics.