The Study On The Socialized Financial Management Objectives Of College Logistics Entity

In the late 1990s, the socialization of college logistics entity has been roundly reformed. Along with the continuous deepening of reform, the logistics entities have been progressively stripped from the college. At present, the reform has achieved many results; it has also entered the tackling tough period. Deep-seated problems and difficult issues with the reform gradually emerged such as logistics management system and operational mechanism, financial management, personnel, distribution and so on, which retarded the pace of the reform and impeded its further market operation and increase the reform risks. Nationally, the socialization of college logistic entity is far from accomplishment. For example, logistics entity's financial management is still in the transitional stage, and still has not truly become a modern enterprise entity with viable business, independent accounting and defining property rights. The background of the paper is based on the logistics entity college financial management.In this study, the analysis and explanation of relevant issues are attained by document retrieval method, systematical analysis method and site survey method. By referring to the theories of Property Rights, Contract and Commission-Agent, the Property-Right relationship of college logistics entity is analyzed, and then it points out that the best mode of its property right reform is the authorized management, because the relationship of stakeholders in logistics entitiy is a contractual one within which there exists multi-agency relations. Meanwhile, several current popular views on the objective theories of enterprise financial management are also commented, and then the best choice for the objectives of enterprise financial management is pointed out to balance and maximize the relevant interests.During the course of studying on financial management objectives in logistics entities, this paper reviews the process of financial management reform in college logistics in the form of progressive, which are financial management models of the Enlightenment exploration period (1985-1998), the rapid developing period (1999 -2003), tackling tough period (2004-2008). And the characteristics of these periods are summarized. Focusing on analysis of the current problems in financial management objectives in logistics entities, there are mainly as follows: financial management objectives are not certain; the financial management objectives of logistics entities are not related to maximize the interests of the financial entities; financial management target system is not perfect; indicators Construction is unreasonable, especially not bringing indicators reflecting customer satisfaction into the the assessment of financial management objectives, which doesn't reflect the true integrity of the operation of the logistics entities. In the causal analysis of the main problems of in college Logistics entities, it's clear that unclear property rights between college and logistics entities is the key point to hamper the logistics socialization. It also has other problems, such as financial management system of logistics entities is not perfect; the entities accounted by double accounting models are corporation accounting and enterprose accounting; there are lack of effective cost control system and the overall quality of the financial staff is not high. A series of phenomena caused by these problems are classified and analyzed.This dissertation has a lion proportion discussion for the financial management objectives' formation of college logistics socialization. Based on the financial management principles, the financial management objectives of logistics entity are analyzed, pointing out that the best choice for the aim is to maximize the benefits of relative people. The paper also has a comparatively comprehensive description of the financial management system achieving the objectives, emphasizing the clearing of property right,establishing perfect relative people evaluation system, estalishing perfect financial management system of logistics entity, establishing perfect cost budgeting system and establishing scientific core implusing and restricting system. Under the premise of reasonable system arrangement, the financial management objectives of college logistics entity are composed of the entity management ability, development ability, social responsibility fulfilling ability and customers' satisfying degree. The index related to every kind of aim is also analyzed detaily. This disseration has an evaluation of financial management objectives of college logistics entity with Wohl Gravity Method and during the evaluating process the following three are detaily illustrated, that is how to make the index choice, the propotion of gravity and the confirm of standard value. The aim evaluation system is also verified through a case study of one college logistics financial management of Chongqing, which demonstrates comparatively stronger maneuverability.Through the research of college logistics entity fianacial management objectives, the following conclusions can be achieved: (1) the most reasons for socializtion of college logistics are due to the unclear property rights, leading to the obstacles of reform; (2) the socilization of college logistic should possess three characteristics, that is public welfare, sevice, meager profic. The management should pay more attetion not only to economic profits, but also social profits-fultilling the daily needs of students and faculty; (3) the financial management aim of college logistics is to achieve the benefit maximum of relative people; (4) the index system of financial management aim in college logistics is different from that of the regular enterprises; the aim of the former is mainly composed of the entity management ability, development ability, social responsibility fulfilling ability and customers' satisfying degree which is adopted into the scope of financial management aim and is a breakthrough of that of the regular enterprises.