高等院校后勤社会化财务管理运行机制探析

纵观近年来高校后勤社会化改革的实践,产权不明晰、制度不健全、资金匮乏、内控不力,仍是制约高校社会化产业财务管理良性运行的主要问题.文章从清产核资、建章立制、适度举债和接受监督四个方面,对目前高校后勤社会化财务管理运行机制进行分析,提出对策,为高校后勤集团(公司)财务管理的可持续发展提供借鉴.

An Analytical Study of the Mechanism of Financial Operation and Administration of the University Socialized Logistics

Making a general survey of the recent-year practice in the socialized reform of the rear ser vice in universities and colleges, we know that unclear property right, incomplete system, lack of funds and weak inner-control are the primary problems that prevent the financial administration of the university socialized industry from running well. This article tries to analyze the mechanism of financial operation and administration of the university socialized logistics from such four aspects as checking up the assets, establishing regulations, proper borrowing money and accepting supervision. Besides this, it also offers some countermeasures, which gives the sustained development of the financial administration for references.