摘要
从社会化后勤财务管理的发展变化分析入手 ,将高校后勤企业集团内部财务管理划分为集中管理型、分散管理型与责任中心管理型 ,并根据后勤企业集团发展的不同阶段 。
With the development and change in socialized service financial management as an entry into the analysis, this paper divides financial management in internal logistics enterprise group of higher institutions of learning into focal management, distributional management and responsibility-as-the-center management. In addition, this paper, according to the different developmental stages of logistics enterprise group, attempts to illustrate its corresponding internal administrative patterns.
出处
《重庆邮电学院学报(社会科学版)》
2004年第4期102-104,共3页
Journal of Chongqing University of Posts and Telecommunications
关键词
企业集团
后勤社会化
财务管理模式
enterprise group
logistics socialization
financial administrative patterns