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Strengthen financial management to ensure the healthy development of logistics reform vocational colleges
Abstract: Vocational logistics carefully study the entity's financial management problems, and gradually establish a set of help University Logistics development of the reform of financial management and accounting service system, and promoting university back to society genuine, non-operating to prevent the original logistic loss of state assets, and economic entities to participate in market competition back and lay a good foundation. Keywords: University Logistics; financial management; the strengthening of social reform Rear ultimate goal of reform is to make the back office out of school to society, in the market economy environment, way of operation according to the company , an independent economic entity logistics. So far, most of the logistical reform vocational colleges have been in operation for many years, it has set up a logistic service entities, but there are some logistical financial institutions did not operate completely out of the same school, the school administration and management staff also enjoy the same treatment, produced during the actual operation such as unclear property rights system that is not, weaken the oversight functions of accounting and other financial issues, to a large extent influence the process of socialization of logistics reform. The author believes that careful study Vocational Logistics to financial management issues, and gradually establish a set of help University Logistics development of the reform of financial management and accounting service system for the promotion of genuine Rear into society, has been a University Department of Finance, monitoring and logistics sector entities and other leaders in charge of major issues can not be ignored. First, strengthen the asset management, to prevent the back of the original non-operating losses of state assets logistics assets in the past the process of running through the purchase of the formation of national funding, or provide the conditions for use of school made, belong to non-operating assets. Clarity of property rights system for the good, the logistical assets carved out from the universities, the school finance department in conjunction with relevant units to clean up logistics assets, evaluate and define. First, the equipment before the reform of logistical assets, a comprehensive inventory of careful checking, verification of logistical assets of economic entities of various types of equipment, quantity, value, make property registration,ghd, and use scientific methods for evaluation. Economic entities in accordance with the assessment holds back the real value of assets for asset transfer procedures, to define property rights, ownership and use rights according to the principle of separating, clarifying property rights, signed a lease of state assets. Secondly, on the back of economic entities to use school property and land valuation in accordance with relevant provisions may be back this school entities as input, according to the contract to lease between the two sides to the Logistics entities. Finally, between the original amount of logistics, credit and debt, liquidation of the reconciliation of current assets, classified according to relevant provisions of attribution, the correct accounting treatment. Seriously carry out such work, the purpose is to prevent loss of state assets and the emergence of corruption. Second, actively guiding the financial management of the entity's financial management to improve the level of logistical Logistics social reform,ghd, school finance departments should be the last of the direct management of the financial logistics spun off into business on its macro guidance. At this stage, the school performance of school financial sector should support the economic entity's responsibility to back-to guide to help prepare the ground by back-economic entities: First, school finance departments should be proactive to help economic entities to adapt to the modern logistics enterprise's internal financial management rules and regulations, sound system of personal responsibility, so that the financial activities of economic entities logistics scientific and standard. Second, the college financial sector should guide the economic entity's accounting logistics business, help them establish a scientific accounting system, implement the state of accounts, preparation of financial statements in line with national requirements, and its regular business guidance and training, often specific to supervise and inspect the business and improve the operational capacity of financial personnel logistics and financial management. Three plants carefully the implementation of cost calculation, the economic benefits of improved logistics entities Rear institutions from universities to separate this out, so the cost of a sense of a long time, university logistics The so-called cost is untrue, he occupied a large number of assets are free to use, do not pay user fees, or depreciation, especially after the reform of local vocational colleges, there are a considerable number of fixed-line management staff and even the temporary workers wages and benefits still funded schools. Because of ratio, the school first to help the financial sector entities logistics cost accounting system. After the reform of the logistics logistics entity, enterprise management should be implemented in strict accordance with the accounting system, which requires standardized accounting practices, the implementation of full cost accounting. On the revenue side, the financial sector entities to actively organize to help back-income, change management service concepts and business service mechanism, efforts to increase revenue, and keeping guard at the income source, to prevent revenue loss. On the expenditure, the expenditure should be strictly guided logistics budget plan to eliminate unplanned expenses reasonable efforts to reduce costs. Cost management, we should earnestly implement the national scope of the provisions of the cost of expenses, accrual basis in reasonably determine the cost of the project, to ensure that the cost of true and correct. Second, we must help to establish cost accounting system back entities, based on business accounting system, implementation of relevant enterprise accounting system, cost accounting. In the cost accounting process, to establish a fixed asset depreciation system. Finally, the school finance departments should also take the initiative to help win back the tax department of economic entities logistics business tax incentives,wholesale gucci clothing, the proper use of the national policy of support to their relief, thereby reducing the logistical costs of economic entities are poor and improve economic efficiency.
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Reform of administrative examination and approval system should have the courage ton output capacity
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\Now a lot of examination and approval is the joint responsibility of several departments. Administrative work relative, often you review my review, I reviewed his approval, not less off the line which is very cumbersome. And efficiency of such procedures are not suited to the pace of development of modern society, very impact on economic development and opening-up, also affect the image of the government. The long examination and approval, should be based on \Many issues can be clearly undertaken by a department, other departments are only responsible for the standards proposed by the department and non-compliance penalties, provided by the contractor sector relative to the administration. Department of administration relative to the contractor who actually \Normally, the relevant departments according to their respective responsibilities for supervision and management. For example, business registration, there are many pre-approval process; totally should mutatis mutandis to international practice, to cancel the business registration approval system, to the administrative department for industry and commerce organized a filing system. That the executive relative to the Trade and Industry Bureau to conduct the first pre-registration and obtain a business needs to do this kind of rule files of various departments; then, relative to administrative departments in accordance with the standards of government to complete all the preparatory work, opened in Business Bureau record and obtain a business license; followed by the relevant departments of Commerce and Industry Bureau to inform the business has been opened, you can start an administrative oversight.
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