高校后勤集团财务管理方面存在的问题及改进措施

Problems Existing in the Financial Management of University Rear Service Group and the Improvement Measures

在高校后勤社会化的过程中,引入了企业的管理体制,但其服务对象的特殊性,以及高校后勤财务管理理论和方法的不成熟,使得高校后勤财务管理活动存在许多问题。本文对目前高校后勤集团财务管理方面存在的问题进行了分析,并从明确财务管理目标、深化管理体制改革、落实经济责任制、加强预算管理、完善收支管理、推进产权制度改革、健全内部控制制度等方面提出了改进措施。

In the process of logistics socialization of colleges and universities, the management system of enterprise is introduced, but as the particularity of its service object and the immature theories and methods of logistics and financial management, the logistics and financial management activities have many problems. This paper analyzes the problems existing in the financial management of the rear service group at present, and puts forward some reasonable measures for improvement from the following aspects： making clear the financial management target, deepening the reform of management system, implementing the economical duty system, strengthening the budget management, perfecting revenue and expenditure control, promoting the reform of property rights system, perfecting internal controls system,etc.