高校后勤社会化改革财务管理及发展浅析

Research on Financial Management and Development of Socialized Reform of University's Logistics

高校后勤集团社会化改革是高等教育领域里的一项重大改革。后勤是高校的有机组成部分,既具有企业属性,又具有事业属性,因此努力提高后勤服务质量,降低各项经费支出成本,理顺学校与后勤集团之间的财务关系,建立科学规范的财务管理体制,既便于学校对后勤集团财务进行监督与管理,又有利于充分调动其积极性,稳妥地推动后勤集团社会化改革进程。

The socialized reform of university＇ s logistics is a major reform in the field of higher education. Logistics, which is both enterprise property and business property, is an important compo- sition of college. It is essential to improve service quality of logistics and reduce the cost of various spending. The university should straighten the financial relationship between universities and the lo- gistics groups, establish scientific and standardized financial system in order to supervise and admin- istrate financial management of university＇ s logistics, give full play to its enthusiasm and push the process of socialized reform of the logistics group actively and safely.