高校后勤社会化改革对财务管理的影响及对策

Influence of Logistic Reform in Institutions of Higher Education on Financing Management and Countermeasures

高校后勤社会化改革的目的是使目前由学校包办的后勤实体走向市场 ,建立“产权明晰、权责分明、政企分开、管理科学”的现代企业制度 ,按市场经济规律进行经营。为了推动高校后勤社会化改革 ,高校财务管理必须转换机制 ,更新观念 ,在内部财务管理体制中对产权界定、经费结算等方面制定相应的政策 ,对后勤企业财务进行宏观调控 ,使后勤企业真正转化为自主经营、自负盈亏、自我发展、自我约束的产业实体 ,以有利于解放和发展后勤生产力 ,最终使后勤与学校分离。

The purpose for logistic reform in institutions of higher education is to let the logistic entities in colleges and universities enter into the markets, and establish modern enterprise system with perspicuous property right, clarify the rights and responsibility, separate enterprise from politics, and realize scientific management and run the entities on the basis of the market economy laws. In order to promote the reform, it is necessary to change financing mechanism and establish new conceptions, set down corresponding policies for defining property right, financial budget and etc., thus to realize macro-management of the logistic financial practice, change the logistic section into an independent and self governing entity responsible for its own practice, release and develop the entity's production power, ultimately realize the separation of logistic section and the university.