Research Of Problems Of Financial Management And Accounting In Socialization Of Rear Services In Institution Of Higher Education

At the conference of national higher education rear service socialization reform held in 1999, Li lanqing, vice premier of china, pointed out:"we should change the pattern in which the government takes charge of higher education, leave to the society those things that should be done by the society, make it possible for the institutions of higher education to concentrate on teaching, scientific research and fostering qualified persons, and make space for the development of the institution.". During the course of reform, we are fully aware that the speech of the vice premier revealed the significance and the direction of the socialization reform of rear service of the institution of higher education. So we should go on propelling the reform in the direction.The problems to be solved in the reform focus on the following several aspects: breaking the mode in which the government takes full charge of education and the institution is fully charge of rear service, making good use of the social resources and strengthening the foundation of support; changing the mode of rear service management in the rear service, impelling the unification of rear service of the institutions and the social tertiary industry so that it can improve the overall benefits of rear service; reforming the operating mechanism of the rear service, introducing the managing style, competition mechanism and management theory of the modern enterprise to improve the efficiency of rear service. Institutions all around the country have actively and effectively probed into the problems, and have made great progress. This article designs the ideal developmental mode of the rear service of institutions of higher education, by which can impel the rear service to separate from the institutions on a standard way, and then form the joint-stock rear service entity, at the same time, introduce social enterprises into the rear service field of the institutions. This article introduces the methods that can solve the problems of property right, financial management and accounting, furthermore, combining practice of Tianjin University, devises the developmental mode of the rear service socialization reform. I believe, at some extent, that the article will be applied value to propel the developmental of the rear service socialization reform of Tianjin University.