关于高校后勤社会化中实行全成本核算问题的思考

高校后勤实现社会化,存在后勤拥有的国有资产如何同学校分离问题.在全成本核算的基础上,要坚持国有资产不流失的原则、教育属性原则和后勤实体市场化原则;高校后勤实体拥有的国有资产应实行分类核算、分类制定分离政策;要处理好社会市场大环境与学校教育小环境的关系,高校整体利益和后勤职工群体利益的关系,实现完全社会化的目标和制定社会化过程中的阶段性政策的关系.

Thoughts on the Difficult Points of Total Cost Accounting During the Socialization of Rear-service Department

During the rear service socialization, there is a problem how to change national properties of universities into individual. Based on total cost accounting, the principle of losslessness of national properties, of educational properties and of putting the rear service department to the market should be followed. The rear service department is entitled to account separately the national properties. The following three relations should be handled well: the relation between social market surroundings and universities' educational surroundings; the benefit of all its staff and that of rear service members; the relation between the final goal of socialization and the periodical policy during its socialization.