浅议高校后勤财务管理现状与内部财务控制  

Some Thoughts about the Current Situations of Financial Management and the Internal Financial Control during the Logistics Management in Institutes of High Education

作　　者：包晓明[1,2] 

机构地区：[1]浙江工业大学机械工程学院,浙江杭州310014 [2]宁波大学计划财务处,浙江宁波315211

出　　处：《宁波大学学报（教育科学版）》2013年第4期68-71,共4页Journal of Ningbo University(Educational Science Edition)

摘　　要：针对目前高校后勤企业财务管理中存在的目标不明确、成本管理意识淡薄、制度不健全、人才缺乏、监督力量薄弱等问题,阐述了加强内部财务控制在高校后勤企业财务管理中的重要作用,提出了加强财务预算控制、财务分析控制、建立完善绩效考核制度,加强会计控制、内部审计控制等一系列强化内部财务控制的新思路。This paper researches the internal financial control during the logistics management in institutes of high education, and analyzes the common problems like undefined financial management objective, the weak consciousness of cost management, the imperfect financial management system, the lack of financial management personnel, weak financial supervision and so forth. In this way, the paper elaborates on the importance of strengthening the internal financial control during the logistics management in institutes of high education, and puts forward some new thoughts of strengthening the internal financial control, which are strengthening the financial budget control, strengthening financial analysis and control, establishing and perfecting the performance appraisal system, strengthening the accounting control and strengthening the internal audit control.

关 键 词：高校后勤 企业 内部财务控制 

分 类 号：F235.99[经济管理—会计学]