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Study On The Implementation Of Enterprise Management In Rear Services Of Higher Education

Posted on:2012-06-18Degree:MasterType:Thesis
Country:ChinaCandidate:X Y AnFull Text:PDF
GTID:2217330335992798Subject:Accounting
Abstract/Summary:PDF Full Text Request
From the 1980s, the university logistics of China has been trying to reform in the direction of socialization. In fact, concerning the current situation of university logistics, even though preliminary results achieved in the reform, it is premature to set up legal system of logistics enterprises based on the modern enterprise system. Further analysis reveals that there are many problems which exist in the operation of the current university logistics to hamper the development of higher education.According to the comparison of traditional system operation mode and the Service University Logistics of developed areas contrastive analysis, the author concluded that the current reform of university logistics should be directed toward the implementation of enterprise management, which is introducing of modern enterprise operation mechanism in the basis of existing institutions, the core of the content is appropriate introducing management system and accounting methods from modern business.For the problems of our university logistics, the author comes on the following conclusions:Management systems:Firstly, university logistics should introduce the modern enterprises' personnel system. Set posts in science, based on the full implementation of the employment system. In the specific management process, set up the dismissal resignation system, gradually reach the aim to making staff "can be hired, promoted or demoted".Mean-while, between the existing formal staff and new staff adopt to the segregation of different measures, namely, "the old man the old methods, the new man new policy". Secondly, university logistics should improve the performance appraisal mechanism. According to the various internal branches of the logistics set up target responsibility center. Then, according to the responsibility centers' target completion situation to assess and decide their reward and punishment every month or year. Besides, the assessment should be quantitative goals; Thirdly, improving reasonable and effective salary distribution system. Reform the past salary system, "value identity, light post",and establish the salary system of "basic salary+post salary+pay for performance"; Finally, introduce financial management system of modern enterprise. Logistics should be established independent financial management from universities. In the premise of clearing the financial management objectives, logistics should introduce cost assessment, financial audit and supervision mechanisms.Accounting aspects:Firstly, standardizing logistics entities in the accounting of specific problems, modifying the specific subjects of the business accounting system to complete the reform of logistics accounting methods; Secondly, dispatching accountants of university logistics is different from the existing system of dispatching accountants, which is within the entity. The specific implementation of the system of dispatching accountants depends on national laws and regulations; Thirdly, for the financial statements of the university summary report, this author's view is based on the conversion for accounting subjects.
Keywords/Search Tags:The university logistic service, Enterprise Management, Management System, Accounting
PDF Full Text Request
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