高校后勤实体目标管理实行会计控制的构想

A New Perspective on Accounting Controlled Logistics Objective Management in Institutions of Higher Education

高校后勤实体目标管理具有不同于企业的多维构建的特点,对其实行会计控制是适应我国国情的现实选择。本文提出根据实体资金预算体系分解和控制的思路,在会计核算和财务管理信息系统的支撑下,将高校后勤实体目标管理嵌入到具体的会计业务中,以实时分析和实时控制为特点,构建高校后勤实体目标管理会计控制体系,并提出完善该体系运行机制的对策。

Different from the multi-construction objective management as practiced in enterprises, accounting control is a re- alistic choice for the logistics sections in institutions of higher education. In line with the deconstruction and control of budget projects, the paper discusses an objective management that is embedded in accounting daily routines and features real-time analyses and control with the support of the accounting system and financial management information system and offe~ sugges- tions for a smooth implementation of such a mechanism.