高校后勤财务内控问题及对策研究

Research on the Problems and Countermeasures of Logistical Financial Internal Control in University

后勤部门是高校基础性的管理部门,保证着高校各项工作、事业的顺利开展,其中强化后勤财务管理内控体系是提高后勤服务质量的重要环节,这也为高校实现发展战略目标提供了坚实的基础。为了顺应时代发展,高校后勤也面临着社会化角色的转变。文章结合新时代背景下的高校后勤部门运行管理模式特点,针对后勤部门管理目标混乱、内控体系不健全等问题,提出事前加强目标预算管理体系建设、事中加强成本管理手段,事后提高财务人员管理水平等相应对策。

The logistical department is a basic management department,which guarantees the smooth development of various work and undertakings in universities.Strengthening the internal control system of logistics financial management is an important link to improve the quality of logistics services among them,and also provides a solid foundation for universities to achieve the development strategic goals.In order to adapt to the development of the times,the logistics of universities is also facing the transformation of social role.Combining with the characteristics of the operation and management mode of university logistics department in the new era,aiming at the problems of chaotic management objectives and imperfect internal control system of logistics department,this paper puts forward the corresponding countermeasures,such as strengthening the construction of targets budget management system in advance,strengthening the cost management means in the event,and improving the management level of financial personnel after the event.