Search On Financial Management Of The Rear-service Group In The Higher Educational Institution

As a grand project sponsored by the state, the rear-service socialized reform of the higher educational institution introduces market mechanism into the rear service of the higher educational institution, thus greatly improving the scale and efficiency of rear-service sources in the higher educational institution and strongly promoting the development of the higher education in China. The rear-service group is the catalysate of this reform. However, because of such factors as the lack of theory, defective reform system, vague reform objective and bad financial management, the rear-service groups in some higher educational institutions are faced with stalemate or even retrogression. Starting from the features of the rear-service group and its objective of development, based on the financial management theory of the enterprise group, combined with the developing fact of the rear-service group, this paper systematically advances the innovation of the financial management in rear service: the objective of financial management is to maximize the value of the enterprise; take the pattern of relatively centralized financial management; strengthen the major channels of financial management. A case study of the rear-service group of a certain higher educational institution is also utilized to verify the research achievements in this paper.