關于高校后勤社会化抉择的会计管理问题中英文翻译.docVIP

关于高校后勤社会化抉择的会计管理问题中英文翻译 Questions about college logistics socialization of choice of accounting management in both Chinese and English translation 　论文关键词：社会化　会计　浙大模式 Key words: social accounting mode of zhejiang university 　论文摘要：后勤社会化改革促使高校后勤会计管理步入企业式规范轨道，反过来促进了后勤实体的业务发展。但当前高校后勤社会化改革出现的停滞和反复，却导致了会计管理的困境。浙江大学始终坚持企业式规范化模式，对我国经济社会转型时期高校后勤会计管理的科学化和规范化具有重要意义。 Abstract: logistics socialization reform prompted logistics enterprise type specification of accounting management in colleges and universities, which in turn promotes the logistics entitys business development. But the current college logistics socialization reform in stagnation and repeatedly, has led to dilemma of accounting management. Always adhere to the enterprise type standardization mode of zhejiang university, to Chinas economic and social transformation period the scientific and standardization of university logistics accounting management is of great significance. 　　伴随着后勤社会化改革，我国高校后勤会计管理吸收了我国上世纪90年代以来财务会计改革的成果，摒弃了早先带有计划经济痕迹的核算体系和管理办法，普遍执行企业会计准则和小企业会计制度，加强了内部控制体系的建设，强化了成本管理，实现了向管理要效益，追求经济效果的可喜进步；促进了高校后勤管理观念的转变和管理体制、管理方法的创新，实现了后勤管理的规模化、专业化、集约化。然而，受各种因素的影响，当前全国范围后勤社会化进程受阻，出现了向“总务处”时代的回归潮，不少高校曾花大力气建立起的社会化后勤机制遭遇解体，其会计管理也向事业非营利模式的倒退，且具有普遍性，与之前未能有效解决的系列问题叠加，形成了会计管理的洼地。 With the logistics socialization reform, logistics accounting management in colleges and universities to absorb the achievements of Chinas financial reform since 1990 s, dismissed earlier with traces of planned economy of the accounting system and management method, common implement accounting standard for business enterprises and small business accounting system, strengthen the internal control system construction, to strengthen the cost management, implements the asking management for benefit, the pursuit of economic results gratifying progress; To promote the transformation of university logistics management concept and management system, management innovation, realize the scale, specialization, intensification of logistics ma