关于高校后勤社会化抉择的会计管理问题中英文翻译

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 management. However, influenced by various factors, the current national logistics socialization process, appeared to the return of the “office of general services“ era, many colleges and universities have great effort to build up a mechanism of socialization of logistics in collapse, its accounting management also back to nonprofit career patterns, and universal, and failed to effectively solve the problem of the series of overlay, form the accounting management of depressions. 一、当前高校后勤会计管理的主要问题 A, the main problems of logistics management accounting in colleges and universities （一）后勤会计管理存在制度性障碍，水平提升缺乏体制性动力 (a) logistics management accounting there are institutional obstacles, level lacks institutional power 1.国家宏观政策层面，税收制度没有提供足够的鼓励和支持。对后勤注册实体的税收 减免，缺乏长效机制和足够的耐心。临时性的减免导致了对未来税收优惠和支持政策的犹 疑进而产生政策预期的心理恐慌。 / / 1. The national macro policy level, the tax system does not provide enough encouragement and support. Logistics entity registered tax breaks, is a lack of long-term mechanism and enough patience. Temporary reduction led to future tax incentives and support policies of indecision, and thus expected psychological panic. 2.资产管理现状上，弥合罅隙形成了巨大的“小金库”。十余年来的社会化运行结果， 后勤实体形成了规模巨大的自有产权资产，以非注册实体为大，并且以“小金库”状态存在。 原因在于高等教育事业体制和后勤剥离初衷使得非注册后勤实体会计信息在高校预算管理 和财务会计报告中被边缘化，导致了该部分资产管理的真空状态。 2. Asset management on the status quo, bridging crack formed a “slush fund“. Ten years operation result of socialization, logistics entity assets, formed the scale huge private property in a registered entity is big, and exist in “little treasuries“ state. Because the cause of higher education system and logistics stripping purpose allows unregistered logistics entity accounting information in colleges and universities budget management and financial accounting report, marginalized, led to this part of asset management vacuum. 3.后勤和高校之间产权关系不清，完全社会化难以克服法律和制度障碍。现有后勤实 体按照社会化要求注册成为独立法人，面临着房产和其他固定资产与学校难以分割、产权 清晰难以实现。法人实体基本以局部业务注册登记，在经营上和后勤整体业务混同难以区 分。 3. Logistics and the unclear property right relations between universities and social legal and institutional obstacle hard to overcome completely. Existing logistics entity registered according to the social requirement as an independent legal person, facing the real estate and other fixed assets and school are inseparable, clear property rights is difficult to achieve. Basic to local business legal entity registration, in the confusion is hard to distinguish between management and logistics on the overall business. / / / 4.社会化实践中存在甲乙方关系难以理清的情况：1）费用支付标准校际间差异迥然， 后勤事实上承担着高校建设的历史包袱。2）甲乙方之间身份不对等，沟通协调成本大。 3）公共财政框架下经费划拨和支付存在困难。4）甲乙方人事制度改革不同步，导致乙方 没有真正的用人自主权。后勤成为高校人才引进的家属安置所和分流地。5）高校对后勤改 革的效果和绩效评价，存在多重标准，在稳定压倒一切的政治诉求和社会化运作的经济效 益诉求之间取舍艰难。 4. Social practice, there is a relationship between party b is difficult to clarify the situation: 1) the pay cost standard difference between intercollegiate very, the logistics actually bear the historical burden of the construction of colleges and universities. 2 party a party b between unequal status, communication and coordination costs. 3) under the framework of public finance funds transfer and payment difficulties. 4) party bs personnel system reform are not synchronized, lead to party b has no real autonomy of choose and employ persons. Logistics has become the talent introduction family shelter and shunt. 5) effect and the performance evaluation of logistics reform in university, there are multiple standards, operating in stable the overriding political demands and social economic demands trade-offs between difficult. （二）后勤会计管理制度选择的随意性，导致了管理混乱 (2) the logistics accounting management system selection of randomness, led to the chaos management 高等教育规模扩张推进了后勤管理的企业化进程，但是在业务规范、业务拓展和盈利 水平提升相关的会计管理方面，一些高校遵循企业会计制度，但是所提供的财务报告和会 计信息质量水平值得研究和商榷。有些则选择事业体例。这两种情况下都存在会计核心要 素管理的实质性措施不够，后勤资产整体效益不佳，一些高校后勤由于会计管理混乱而出 现经济案件。归纳起来，后勤会计管理的问题主要存在核算方面、制度方面、财务报告和 会计信息质量方面、信息与沟通方面。 Higher education scale expansion process of the enterprise logistics management, but in business / / practices, business development and profitability improvement related to accounting management, some colleges and universities follow the accounting systems of enterprises, but provided by the financial reporting and accounting information quality is worth study and discussion. Others choose business style. In both cases there is substantial measures of core elements of management accounting is not enough, logistics assets overall benefit not beautiful, some colleges and universities logistics in economic cases due to accounting management chaos. Taken together, the problem of logistics management accounting major is accounting, system, financial reporting and accounting information quality, information and communication. 二、一个成功案例后勤会计运作的浙江大学模式 Second, a successful case, logistics and accounting operation mode of zhejiang university 浙大后勤以起步早规范好，开创且坚持了自己独特的会计管理体制（本文称为浙大模 式，以区别通常对浙大后勤治理和组织架构称谓的浙大模式）在很大程度上消解了上述缺 陷。 Zhejiang university logistics to started early good specification, create and adhere to the unique accounting management system (referred to as a mode of zhejiang university, this article to distinguish usually appellation of zhejiang university architecture of zhejiang university logistics management and organization mode) largely eliminate the above defects. （一）浙大后勤与会计组织架构 (a) zhejiang university logistics and accounting organization structure 业务架构上，浙大后勤是典型的甲乙方模式，甲方是后勤管理处，乙方习惯称浙大后 勤集团，从上至下实行两块牌子一套班子，对内是浙大后勤服务中心，对外是注册法人杭 州浙大同力后勤集团有限公司（最早于 1983 年由老浙江大学注册，后来改由作为大学和企 业防火墙的浙大控股公司投资，增加了注册资本） ，中心主任同时是公司总裁。后勤集团旗 / / / 下设十三个业务单位，对内称为业务中心，对外除饮食服务中心、幼教服务中心、通信服 务中心外注册了十一个二级公司，部分二级公司下面有不止一个法人单位。二级中心和二 级公司也是一套班子同步运作。浙大后勤集团最高治理机构为董事会，由校领导和主要职 能部门负责人构成。监事会负责监理，对董事会负责。各业务中心（二级公司）及其下属 对集团负责。 Business architecture, zhejiang university logistics is a typical mode of party b, party a is logistics management, and party b habits according to zhejiang university logistics group, from top to bottom, implements a set of two pieces of brand team internally is zhejiang university logistics service center, foreign is a registered legal entity with power logistics group co., LTD. Hangzhou, zhejiang university, the first registered in 1983 by zhejiang university, then as a university and the enterprises of the firewall the investment holding company, zhejiang university increased registered capital), the director of the center is at the same time the company President. Logistics group, 13 business units, internally called business center, foreign service center and preschool education in addition to the diet service center, service center is registered outside the eleven secondary company, part of the secondary company have more than one legal entity under the unit. Secondary center and the secondary company is a set of synchronous operation team. Zhejiang university logistics group top management institutions for the board of directors, made up of, head of the school leadership and the main functional departments. Is responsible for the supervision of the board of supervisors, is responsible for the board of directors. Each business center (level 2) company and its subsidiary responsible for the group. （二）浙大模式会计核算体系及运作特点 (2) of zhejiang university mode and operation characteristics of accounting system 浙大后勤各业务中心（二级公司）财务部分别对内对外业务两个账套，独立、平行核 算各中心和注册公司的营业收支、成本费用以及资产等事项，提供会计报告和财务分析， 所不同的是对外核算账套要向外部工商、税务等机构提供基于税务管理信息的报告和资料。 每期财务报告由集团财务投资部统一汇总或合并，报送学校有关领导和部门。集团财务投 / / 资部除核算本级收支、与学校的拨缴款，协助总裁和各业务中心（二级公司）制定考核指 标，汇总或合并各业务中心（二级公司）的财务报告和会计信息，并向学校汇报。每一会 计年度结束，在整个大学的财务决算体系中，浙大后勤集团整体资产负债表并入大学的部 门决算，抵消与学校的内部交易事项后做合并（非汇总）反映。 Zhejiang university logistics (level 2) department of business centres both at home and abroad business account set respectively, independent and parallel calculating the center and registered company operating income, cost, expenses and balance item, provide accounting reports and financial analysis, the difference is the foreign accounting account set to external institutions such as industry and commerce, taxation report based on the tax management information and data provided. Each financial reporting by financial investment group unified summary or merge, submitted to the school leaders and departments concerned. Group finance investment in addition to the accounting at the corresponding level, and schools contributions, to assist the President and the business center (level 2) for assessment index, summary or merge the business centres (secondary) of financial reporting and accounting information, and report to the school. End of each accounting year, during the universitys financial statements system, zhejiang university logistics department at the university of into the groups overall balance sheet statements, internal transaction offset and school do after merger (summary). 具体说，浙大模式有以下特点：1）业务边界清晰。对校内服务业务与社会服务业务的 清晰划分，契合了后勤社会化做大做强、切实减轻大学办学负担的基本初衷。2）实现了财 务会计基础工作规范化。对内业务合理合法避税，对外业务严格执行税法和相关政策，浙 大后勤各级会计组织内职责明确，内控规范，相关管理制度完善；银行账户、印章票据管 理规范，资金收付与调度严格执行一支笔审批程序，大额资金支出前有预审和联签制度， 会计监督到位；会计核算及时准确，对预算管理和成本控制的意图贯彻到位；档案管理规 范科学。3）会计管理流程规范手段先进会计考核指标科学。浙大四个校区后勤业务会计处 理流程规范有很高的效率。以饮食服务中心为例，财务部设在紫金港校区，四校区之间设 专岗传递每日大量配送采购与报销结算单据。会计管理的信息化和现代化则进一步优化了 业务全流程。4）实现了后勤与学校报表项目的整合，后勤资产负债状况每年度终了并入浙 大部门决算，弥合了宏观资产总量统计管理的漏洞。 / / / Specifically, zhejiang university mode has the following characteristics: (1) business boundaries clear. On campus services and social services, clear division of the business, with the socialization of logistics become bigger and stronger, lightens the burden of university education the basic purpose. 2) to realize the financial and accounting foundation work standardization. Domestic business, reasonable tax avoidance, foreign business strictly enforce the tax law