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在高校后勤社会化改革中 ,财务管理体制的建立和健全是关系到后勤社会化改革成败的关键所在。从企业财务管理的角度出发 ,应首先转变观念 ,打破计划经济的束缚 ,明晰产权关系 ,逐步建立一套既有现代企业管理意识又符合高校后勤改革特点的“统一领导 ,分级管理”的财务管理体制。要加强成本核算 ,使成本核算管理贯穿于材料采购、物资供应、生产、服务各个环节 ,增加服务范围 ,提高服务质量 ,取得最大的经济效益 ,严格国有资产管理 ,保证国有资产的保值、增值
In the reform of logistics socialization in colleges and universities, the establishment and improvement of the financial management system is the key to the success or failure of the socialization reform of logistics. From the perspective of enterprise financial management, we should first change the concept, break the shackles of planned economy, clarify the relationship between property rights, and gradually establish a set of both modern enterprise management awareness and in line with the characteristics of college logistics “unified leadership, hierarchical management” financial management system. We must strengthen cost accounting so that cost accounting management runs through all aspects of material procurement, material supply, production and service, increase service scope, improve service quality, achieve maximum economic benefits, and strictly manage state assets to ensure the preservation and appreciation of state-owned assets