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QuestionsaboutcollegelogisticssocializationofchoiceofaccountingmanagementinbothChineseandEnglishtranslation论文关键词：社会化会计浙大模式Keywords:socialaccountingmodeofzhejianguniversity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:logisticssocializationreformpromptedlogisticsenterprisetypespecificationofaccountingmanagementincollegesanduniversities,whichinturnpromotesthelogisticsentity'sbusinessdevelopment.Butthecurrentcollegelogisticssocializationreforminstagnationandrepeatedly,hasledtodilemmaofaccountingmanagement.Alwaysadheretotheenterprisetypestandardizationmodeofzhejianguniversity,toChina'seconomicandsocialtransformationperiodthescientificandstandardizationofuniversitylogisticsaccountingmanagementisofgreatsignificance.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。Withthelogisticssocializationreform,logisticsaccountingmanagementincollegesanduniversitiestoabsorbtheachievementsofChina'sfinancialreformsince1990s,dismissedearlierwithtracesofplannedeconomyoftheaccountingsystemandmanagementmethod,commonimplementaccountingstandardforbusinessenterprisesandsmallbusinessaccountingsystem,strengthentheinternalcontrolsystemconstruction,tostrengthenthecostmanagement,implementstheaskingmanagementforbenefit,thepursuitofeconomicresultsgratifyingprogress;Topromotethetransformationofuniversitylogisticsmanagementconceptandmanagementsystem,managementinnovation,realizethescale,specialization,intensificationoflogisticsmanagement.However,influencedbyvariousfactors,thecurrentnationallogisticssocializationprocess,appearedtothereturnofthe"officeofgeneralservices"era,manycollegesanduniversitieshavegreatefforttobuildupamechanismofsocializationoflogisticsincollapse,itsaccountingmanagementalsobacktononprofitcareerpatterns,anduniversal,andfailedtoeffectivelysolvetheproblemoftheseriesofoverlay,formtheaccountingmanagementofdepressions.一、当前高校后勤会计管理的主要问题A,themainproblemsoflogisticsmanagementaccountingincollegesanduniversities（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)logisticsmanagementaccountingthereareinstitutionalobstacles,levellacksinstitutionalpower1.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。somecollegesanduniversitiesfollowtheaccountingsystemsofenterprises,butprovidedbythefinancialreportingandaccountinginformationqualityisworthstudyanddiscussion.Otherschoosebusinessstyle.Inbothcasesthereissubstantialmeasuresofcoreelementsofmanagementaccountingisnotenough,logisticsassetsoverallbenefitnotbeautiful,somecollegesanduniversitieslogisticsineconomiccasesduetoaccountingmanagementchaos.Takentogether,theproblemoflogisticsmanagementaccountingmajorisaccounting,system,financialreportingandaccountinginformationquality,informationandcommunication.二、一个成功案例——后勤会计运作的浙江大学模式Second,asuccessfulcase,logisticsandaccountingoperationmodeofzhejianguniversity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。Zhejianguniversitylogisticstostartedearlygoodspecification,createandadheretotheuniqueaccountingmanagementsystem(referredtoasamodeofzhejianguniversity,thisarticletodistinguishusuallyappellationofzhejianguniversityarchitectureofzhejianguniversitylogisticsmanagementandorganizationmode)largelyeliminatetheabovedefects.（一）浙大后勤与会计组织架构(a)zhejianguniversitylogisticsandaccountingorganizationstructure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。Businessarchitecture,zhejianguniversitylogisticsisatypicalmodeofpartyb,partyaislogisticsmanagement,andpartybhabitsaccordingtozhejianguniversitylogisticsgroup,fromtoptobottom,implementsasetoftwopiecesofbrandteaminternallyiszhejianguniversitylogisticsservicecenter,foreignisaregisteredlegalentitywithpowerlogisticsgroupco.,LTD.Hangzhou,zhejianguniversity,thefirstregisteredin1983byzhejianguniversity,thenasauniversityandtheenterprisesofthefirewalltheinvestmentholdingcompany,zhejianguniversityincreasedregisteredcapital),thedirectorofthecenterisatthesametimethecompanyPresident.Logisticsgroup,13businessunits,internallycalledbusinesscenter,foreignservicecenterandpreschooleducationinadditiontothedietservicecenter,servicecenterisregisteredoutsidetheelevensecondarycompany,partofthesecondarycompanyhavemorethanonelegalentityundertheunit.Secondarycenterandthesecondarycompanyisasetofsynchronousoperationteam.Zhejianguniversitylogisticsgrouptopmanagementinstitutionsfortheboardofdirectors,madeupof,headoftheschoolleadershipandthemainfunctionaldepartments.Isresponsibleforthesupervisionoftheboardofsupervisors,isresponsiblefortheboardofdirectors.Eachbusinesscenter(level2)companyanditssubsidiaryresponsibleforthegroup.（二）浙大模式会计核算体系及运作特点(2)ofzhejianguniversitymodeandoperationcharacteristicsofaccountingsystem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。Zhejianguniversitylogistics(level2)departmentofbusinesscentresbothathomeandabroadbusinessaccountsetrespectively,independentandparallelcalculatingthecenterandregisteredcompanyoperatingincome,cost,expensesandbalanceitem,provideaccountingreportsandfinancialanalysis,thedifferenceistheforeignaccountingaccountsettoexternalinstitutionssuchasindustryandcommerce,taxationreportbasedonthetaxmanagementinformationanddataprovided.Eachfinancialreportingbyfinancialinvestmentgroupunifiedsummaryormerge,submittedtotheschoolleadersanddepartmentsconcerned.Groupfinanceinvestmentinadditiontotheaccountingatthecorrespondinglevel,andschool'scontributions,toassistthePresidentandthebusinesscenter(level2)forassessmentindex,summaryormergethebusinesscentres(secondary)offinancialreportingandaccountinginformation,andreporttotheschool.Endofeachaccountingyear,duringtheuniversity'sfinancialstatementssystem,zhejianguniversitylogisticsdepartmentattheuniversityofintothegroup'soverallbalancesheetstatements,internaltransactionoffsetandschooldoaftermerger(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,zhejianguniversitymodehasthefollowingcharacteristics:(1)businessboundariesclear.Oncampusservicesandsocialservices,cleardivisionofthebusiness,withthesocializationoflogisticsbecomebiggerandstronger,lightenstheburdenofuniversityeducationthebasicpurpose.2)torealizethefinancialandaccountingfoundationworkstandardization.Domesticbusiness,reasonabletaxavoidance,foreignbusinessstrictlyenforcethetaxlawandrelevantpolicies,zhejianguniversitylogisticsaccountingresponsibilitywithintheorganizationatalllevelsclear,internalcontrolspecification,therelevantmanagementsystemperfect;Bankaccount,sealpapermanagementspecification,cashreceiptsandpaymentanddispatchstrictexaminationandapprovalproceduresforapen,alargecapitalexpendituresb