【作者】 曹少勇；

【导师】 曹小秋；

【作者基本信息】 南昌大学 ， 工商管理， 2008， 硕士

【摘要】 高校后勤社会化改革是一项政府主导的伟大工程,它将市场机制引入到高校后勤服务中,大大提高了高校后勤资源的规模和效率,有力地促进了我国高等教育的发展。高校后勤集团是本次改革的“催化产物”,然而由于改革理论不足、改革体制不顺、改革目的不明、财务管理不善等原因,一些高校后勤集团面临着徘徊不前,甚至倒退的现象。本文从后勤集团的特征及发展目标入手,以企业集团的财务管理理论为基础,结合后勤集团的发展实际,系统地提出了后勤财务管理的革新:以“企业价值最大化”为财务管理目标;采用相对集权的财务管理模式;加强财务管理的主要途径。并通过对某高校后勤集团的具体案例的分析,从实践上对本文研究成果进行论证。更多还原

【Abstract】 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.更多还原