高校后勤财务管理主体及相关问题探究

Use Of Subjective Consciousness Strengthens The University Rear Service Financial Management Problem Research

高校后勤财务管理实行会计委派制以来,总体效果比较明显。然而,高校后勤财务管理中依然存在着不少的问题和矛盾,出现了由于后勤部门挤占高校财务管理主体导致的主体不明确和只重视现金管理而忽视财物管理的客体不全面的问题。本文拟从高校后勤财务管理的主客体入手,分析高校后勤财务管理中管理主体存在的问题及成因,并探讨如何利用主体意识加强高校后勤财务管理。

College logistics financial management since the implementation of accounting accreditation,and the general effect is obvious.However,the logistics and financial management still exist many problems and contradictions,emerged as a result of the financial management in Colleges and universities logistics departments occupy the main lead body is not clear and only takes cash management and ignore financial management object is not comprehensive problems.This article from the financial management in Colleges and proceed with,analysis of the logistics and financial management management main body and the causes of the problems,and discuss how to use the main body consciousness to strengthen the financial management in colleges.