University Logistics Research On Financial Management Reform

November 2,1999 National Higher Education Reform of socialization of logistics The first meeting was held in Shanghai, it was clearly stated that "about three years and strive to basically complete the reform of the socialization of logistics," the intended target. In January 2000, the State Council General Office on the 1st form of the document forwarded to the Ministry of Education, developed jointly by six ministries, "on the socialization of logistics to further accelerate the reform of higher education opinion" in a timely manner put forward the guiding ideology and principles of reform, a clear the reform objectives, the deployment of these changes, that is, about three years time, most of the country basically institutions of higher learning socialization of logistics, set up with Chinese characteristics, in line with the characteristics and needs of higher education in colleges and universities a new logistics security system. In accordance with this request, many colleges and universities have with the school administration into a logistics organizational stripped the formation of "autonomous, independent accounting, self-financing, self-discipline, self-development" of colleges and universities logistic economic entity.University Logistics economic entity is different from the general social enterprises, but also different from the non-profit organization, whose services are targeted teachers and students, aims to college teaching, research and provision of logistical support, with service-oriented, public service, low-profit character. In 2005, Yuan Guiren in China’s Higher Education Institute of Logistics Management Branch’s 20th anniversary celebrations of the speech, clearly put forward a new type of university logistics support system, the basic framework, namely, "market services, schools choose, the government’s macroeconomic regulation, industry self-regulation management, and functional regulation. " However, because this reform is the top-down government-driven reform, by the management system, operation mechanism, property rights reform is not complete, the personnel system reform is not complete, relevant policies and other relevant factors are not constrained, so that at the present stage of reform has become is very difficult, obviously slowed down the pace of reform. On the one hand, and logistics, "the three services, two educating people," the purpose can not be changed, we must uphold the social priority; the other hand, logistics, survival and development to solve the problem, we must grasp operation, grasping efficiency. These contradictions, resulting in financial management and logistical problems abound.In this paper, colleges and universities around the theme of logistics financial management, enterprise financial management objectives, non-profit financial management objectives, enterprise financial management system, non-profit organization’s financial management system as the theoretical basis, combined with the particularity of logistic service colleges and universities, colleges and universities will put forward appropriate logistical financial management goals and how to build a new type of university logistics financial management system. Rear in-depth analysis of the financial management problems, analyze the causes, based on the proposed financial management issues to resolve logistical basic ideas and countermeasures. This paper is divided into six chapters, the content summarized as follows:Chapter 1 Introduction. Paper presented research problems and background; the study purpose and meaning; literature review; thesis research methods to study the framework of ideas and papers.Chapter 2 The financial management of colleges and universities Logistics theoretical basis. Drawing on businesses and nonprofit organizations in the financial management objectives, institutional theoretical foundation, combined with the characteristics of logistics services colleges and universities, colleges and universities put forward at this stage for the financial management objectives logistics, financial management system.Chapter 3 University Logistics Reform in the financial management problems. Briefly introduced the reform of higher education logistical socialization at home and abroad of several representative models; a summary of current Financial Management of College logistical problems, including:financial management objectives are not clear, unclear property rights, financing channels for a single, financial management system is not sound and income distribution system is imperfect, financial management concepts backward.Chapter 4 Universities Logistics Analysis of financial management issues. Rear-depth analysis of the reasons for the financial management issues, specifically speaking:First, the management system on the reasons for that; second is not thorough reform of property rights, logistics, the right to use only the ownership of assets, there is no ownership of the assets, dispose of the right, resulting in logistics can not make an inventory of assets, fund-raising; third of the personnel system reform is not complete, did not really achieve the distribution according to work; 4 is related to policy is not complete, our colleges and universities socialization of logistics reform is promoted by the government-led reform of mandatory features,2002 to the present, State Colleges and Universities logistics reform does not introduce relevant guiding policies, preferential tax policies for colleges and universities logistics, also December 31,2008 expire, therefore, the reform initiative has been greatly affected, and many colleges and universities are waiting to see the reform of the state for backup.Chapter 5 colleges and universities improve the financial management of logistics thought and countermeasures. Logistics for college financial management issues, propose solutions thinking and responses, including:establishing a modern enterprise system; straightening out a variety of financial relations; to strengthen cost accounting; improve the compensation management system; to establish a rational mechanism for paid services; to establish system of appointing and auditing combination of monitoring and supervision mechanisms; strengthen financial staff team building.Chapter 6 Logistics Group X University of case studies of social reform. First, a brief X-Logistics Group of the University; and then run the model for its reform, financial management system, the reform of the status quo and so elaborate; according to the author’s practical work experience in logistics, financial management, made logistical problems, such as the difficult problem of external financing, fixed assets depreciation, financial management system, personnel system is imperfect, and so on, these problems exist, there are historical factors, the management system and other deep-seated reasons; and finally with the school practice, puts forward corresponding countermeasures.The main contribution of this paper:The financial management of the status quo of China’s colleges and universities logistics, problems, causes of system analysis to explain the negative impact of the problem, then put forward to resolve logistical problems of financial management ideas and responses; the same time, through the X University of Logistics the actual situation of the Group financial management case study, so that theory with practice, from practice on the contents of this study demonstrate, for the reform of university logistics community has some practical significance.Paper in the writing process, because the author, time and conditions, less involved with foreign universities logistics issues related to financial management, research there are some limitations and shortcomings.