新时期高校后勤财务管理模式研究

高校后勤社会化管理近10年来取得了巨大的成绩。由于当前处于过渡期,高校后勤社会化具有公益性、服务性和微利性三重属性。高校后勤财务管理在主体、目标和内容方面有其特殊性,导致高校后勤财务管理在成本核算及内容、财务部门的独立性、管理观念以及约束和监督机制方面出现一些问题。面对挑战,必须采取若干应对措施,创新高校后勤财务管理,使高校后勤的社会化取得更大效果,促进高校后勤的改革和发展。

A study of the Financial Administration Pattern of Logistics in Institutions of Higher learning in the new period

We have made great achievements in the socialized administration of logistics in institutions of higher learning in recent ten years. As in transition the socialization of logistics in institutions of higher learning has three attributes： public welfare, service and low-profit. The financial administration of logistics in institutions of higher learning has its particularity in the subject, objective and content, which causes some problems of the financial administration of logistics in institutions of higher learning in the cost accounting and contents, the independence of financial department, management idea and the mechanism of restraint and supervision. This article proposes some solutions of these problems. Confronted with such challenge of problems, we should innovate in the financial administration of logistics in institutions of higher learning to achieve the more effect of the socialization of logistics in institutions of higher learning and promote the reform and development of the logistics in institutions of higher learning.