浅析医学高校后勤财务管理

目的:针对高校后勤市场化改革给医学高校后勤财务管理带来的挑战,提出医学高校后勤财务管理现状的建议,建立适应医学高校后勤社会化改革要求的财务管理体制。方法:分析社会化高校后勤财务管理的特点,寻找我国社会化医学高校后勤财务管理中存在的问题后提出建议。结果:社会化高校后勤财务管理具有目标的双重性、对象的复杂性和内容的单一性等特点,为医学高校后勤财务管理中存在有待解决的问题提出了建议。结论:医学高校后勤财务管理应从明晰产权关系、明确财务管理目标、加强成本核算管理、规范财务核算体系和完善的内部控制制度等方面逐步完善。

Analysis on the financial management in medical college logistics

Objective： Socializing reform of college logistics brings a challenge to medical college logistical financial management. Some suggestions are proposed after analyzing the present situation of medical college logistical financial management. And the financial management system that matched the demands of logistical socializing reform of medical college was built. Methods： The characteristics of social medical college logistical financial management have been analyzed, the solutions have been proposed after the existing problems found out. Results： Social college logistical financial management has dual objective, complicated objects, and single content. Some suggestions on medical college logistical financial management are proposed. Conclusion： Clarified property right relation, clearing objectives of financial management,enhanced cost check management, standardized financial accounting system, and developed internal control system will be helpful to improve medical college logistical financial management.