高校后勤财务管理的问题及对策

Problems in Universities' Logistic Financial Management and Their Coping Strategies

后勤财务管理是高校财务管理的重要组成部分。自后勤社会化后,高校后勤财务管理存在多行业会计核算、资金来源、产权不明晰等问题。成本管理不健全、投资运营效益低、财务人员专业素质偏低。因此,从明确后勤财务管理目标、统一财务核算、实行后勤财务人员委派制度、改进资产管理、加强成本核算管理、实行预算管理与完善内部控制制度、提高财务人员专业素质等方面来强化高校后勤财务管理十分必要。

The logistic financial management is an important part of university financial management. Since the logistic socialization, there have existed problems as accounting of more industries, fund sources and unclear property rights. The oth- er problems include the imperfect cost management, low efficiency of investment and operation and the low quality of financial staff. Accordingly, it is quite necessary to clarify the goals of logistic financial management, unify accounting, implement the personnel appointment system, improve the property management, strengthen the management of cost accounting, carry out the system of budget management and perfect the internal control system, and increase the professional ability of financial staff.