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随着高校后勤社会化改革以来,高校后勤财务管理工作一直是高校财务管理的重点。当前我国高校后勤财务管理还存在财务核算体系不完善、成本管理意识缺乏、预算编制不严谨等问题,严重阻碍了我国高校财务管理的健康发展。因此如何实现高校后勤财务管理工作“公益服务性”“经营利益性”两者的协调统一,探索适合高校后勤财务管理新模式,是高校后勤财务工作者面临的一个重要课题。
With the reform of socialization of logistics in colleges and universities, the financial management of logistics in colleges and universities has always been the focus of university financial management. At present, the problems in the financial management of colleges and universities in our country include the imperfection of financial accounting system, the lack of awareness of cost management and the poor budget preparation, which seriously hamper the healthy development of financial management in colleges and universities. Therefore, how to realize the coordination and unification of logistics financial management in colleges and universities, “public service” and “operating profit”, and explore a new mode suitable for the financial management of logistics in colleges and universities are an important issue faced by logistic financial workers in colleges and universities.