[1]陈慧.高校后勤社会化的难点分析及对策[J].常州大学学报(社会科学版),2003,4(02):59-61.
　Chen Hui.On the Difficulties of Socialization of Logistical Service at University and Its Countermeasures[J].Journal of Changzhou University(Social Science Edition),2003,4(02):59-61.
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高校后勤社会化的难点分析及对策()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第4卷
期数:
2003年02期
页码:
59-61
栏目:
出版日期:
2003-06-25

文章信息/Info

Title:
On the Difficulties of Socialization of Logistical Service at University and Its Countermeasures
作者:
陈慧
江苏工业学院　审计处, 江苏常州213016
Author(s):
Chen Hui
Audit Department of Jiang su Po ly tech nic Univ er sity , Cha ng zho u China , 213016
关键词:
高等学校;  后勤;  社会化;  难点及对策
Keywords:
university ;  lo gistical service ;  sociali za tio n;  dif ficulties and countermeasures
分类号:
G647
文献标志码:
C
摘要:
后勤社会化是高校后勤改革的必由之路, 在如何加快推进改革的步伐方面, 存在着诸多的难点问题。学校应将现有的后勤 转化为独立核算、自主经营、自负盈亏、自我发展的产业化的具有法人资格的经济实体, 实行企业化管理, 市场化运作, 加强成 本核算, 明确产权关系, 建立资产有偿使用及收费服务制度。
Abstract:
Sociali za tion of logi stical serv ice is the o nly w ay for the refo rm o f lo gistical service system at univ ersi ties. There do exist a number of dif ficul ties in terms of how to speed up the pace of reform. The univ ersi ties sho uld t ransfo rm thei r logistical service systems into leg al eco nomic enti ties w ith cha racteristics of independent acco unting , sole responsibi li ties fo r their ow n management decisio n, profi ts and lo sses, develo pment o n thei r ow n ini tiativ e. These eco nomic entities wi ll ca rry out the ma nagement system of enterpri ses, market- oriented operatio n, and st reng then the cost acco unting , define the relation o f pro perty rig ht s a nd establish compensation system fo r the use of asset s a nd charg ed service system.

参考文献/References:

[1] 崔汉章. 高校后勤社会化初期内部收费价格的研究[J]. 教育财会研究, 2001 ( 3).

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备注/Memo

备注/Memo:
作者简介: 陈慧( 1963- ) , 女, 四川绵阳人, 会计师, 主要从事财务会计、审计研究。
更新日期/Last Update: 2003-06-25