摘要
在高校后勤社会化改革过程中 ,高校后勤的财务管理模式和运行机制发生了变化 ,存在着核算体系不完整、管理职能不健全等一系列问题。如何规范会计核算制度、改革财务核算模式、充分发挥财务管理的各项职能、提高会计工作质量 ,是当前高校后勤财务管理亟待解决的问题。
In the process of socialization of university logistical service, change have taken place in the financial management pattern and functioning mechanism of university logistical service, problems such as unintegrated accounting system and imperfect management function exist. How to standardize accounting system, reform financial accountings pattern, make the most of functions of financial management and improve the working quality of accountants are important problems demanding prompt solution.
出处
《常州信息职业技术学院学报》
2003年第4期94-96,共3页
Journal of Changzhou College of Information Technology