对高校后勤伙食服务社会化改革的认识与实践

后勤伙食服务社会化内涵是伙食服务的商品市场化和企业化。在高校伙食服务社会化改革实践中，不断完善伙食成本核算制度；不断转换机制，参与社会竞争，拓展发展空间，壮大整体实力。这带来了良好的社会效益和经济效益。后勤伙食企业与高校平等主体之间经济往来的关系确立，竞争机制完善，开拓市场能力加强，才能使伙食企业向多元化经济实体转变，才能最终实现社会化。

On the Socialized Messing Service Reform in Colleges and Universities

The socialization of messing serrice means such serice should be carried out according to the law of the market and enterprise. In the practice of socialized reform of messing service, we ought to conitantly perfer the system of cost accounting, participate in the social competifion, expand the space for development, strengthen the overal ecomic ability, which will bring forth good social and economic efficiency. Only when the economic relation between the messing service enterprise and the main body of the college or university is established, the competitive system is perfected and the ability of expanding market is strengthened can a messing service enterprise be turned into a pluralistic economic entity and be socialized in the end.