高校后勤社会化改革对财务管理的影响及对策

socialization of logistics in college and its influence on financial menagmment and counterplot

高校后勤社会化改革过程中,如何理顺财务关系,规范财务行为,确保国有资产的保值增值,是当前高校财务管理和会计核算亟待解决的问题.本文从财务管理体制、预算管理体制、收支结构、资产管理、相关经济政策等方面分析后勤社会化改革对财务管理的影响,并从理顺财务关系、做好后勤产权界定、建立后勤有偿服务机制、加强财务监督等方面提出了适应后勤社会化改革的对策,做到既有利于学校稳定和发展,又有利于后勤剥离学校后的生存和发展.

In the proces of reform of the logistics socialization in a college,how to manage the financial relationship,norm its behavior to guarantee the protection and increase of the value of state-owned property,is a problem which are urged to be solved in finance management and accounting calculation.The parer analyzes the influence of the logistics socialization on the financial management,from its,budget management system,propetry management,economic policy etc.,and puts forward the problem-solving counterplans through the analysis of our various facters.