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高校实行后勤社会化改革以来,高校后勤兼顾公益性与利润性两大功能,但因经营业务主体的不明确、业务发生交叉,财务人员的业务水平有待提高,固定资产核算不科学,某些业务是按事业会计制度核算或是按企业会计制度核算,难以把握,内控制度不健全等造成后勤财务核算存在不准确、不明细、不完整等不足,为此,高校后勤需要采取健全内部控制制度,明确财务核算制度、核算明细,建立科学的固定资产核算方法,加强后勤财会人员的业务培训等措施来加强财务管理。
Since the reform of logistics socialization in colleges and universities, the logistics of colleges and universities has taken into consideration the two functions of public welfare and profitability. However, due to the unclear main body of business operation, the business crosses, the financial personnel ’s business level needs to be improved, unscientific fixed asset accounting, Is based on the business accounting system accounting or business accounting system accounting, it is difficult to grasp the internal control system is not perfect, resulting in logistics financial accounting inaccurate, unspecified, incomplete and so on, for this reason, colleges and universities need to adopt a sound internal control system, Clear financial accounting system, accounting details, the establishment of scientific methods of accounting for fixed assets, logistics and financial personnel to strengthen the business training and other measures to strengthen financial management.