摘要
后勤社会化改革,不仅给高校后勤工作带来了诸多变化,而且也使得加强高校后勤集团的财务管理变得十分迫切、十分必要。通过分析当前高校后勤集团财务管理的现状、集团财务管理的特点和原则以及在财务管理方面存在的不足的基础上,提出应按照建立现代企业制度的要求,理顺学校与后勤集团之间的财务关系,建立科学规范的、新的财务管理体制,做到既有利于学校对后勤集团进行财务监督与管理,又有利于调动其积极性,积极稳妥地推进后勤集团的社会化改革。
The socialization reform of logistics not only brings various changes for logistics work in institutions of higher education,but also makes it more urgent and necessary to enforce the financial management of logistic group.By analyzing the current financial management situation,characteristics,principles,and shortcoming of logistics group,puts forward that should according to the requirement of modern enterprise system,straighten out the financial relationship between institutions of higher education and logistics group,and establish new scientific and normal financial management mechanism,so as to make it beneficial to the financial supervision and management for logistics group,also benefit to mobilize the initiative of logistics group,and advance the socialization reform of logistics group actively and soundly.
出处
《沈阳工程学院学报(社会科学版)》
2011年第4期497-499,共3页
Journal of Shenyang Institute of Engineering:Social Science
关键词
高等院校
后勤
财务管理
institutions of higher education
logistics
financial management