完善高校后勤会计核算工作的几个重要措施（Several important measures for perfecting the accounting work of logistics in Colleges and Universities）.docVIP

完善高校后勤会计核算工作的几个重要措施（Several important measures for perfecting the accounting work of logistics in Colleges and Universities） Several important measures for perfecting the accounting work of logistics in Colleges and Universities 11-06 At present, logistics accounting not only need to deal with the school level financial accounting exchanges, but also to accounting itself operating results, and in the process of logistics socialization reform in foreign economic activities have become more frequent and complex logistics entities, funds between the various properties of the increasing. At the same time, the accounting entity, accounting control of unknown weak phenomenon still exist in the logistics accounting work, these problems have limited the accounting function, thereby affecting the operation of service activities, misleading management decision. So we should strengthen the accounting norms and practices, make logistics accounting work really become logistics management information platform for the real economy, through the introduction of modern accounting theory, enrich the methods of accounting methods, and gradually establish accounting system matched with the current operation mode of the logistics in Colleges and universities. First, establish the basis of accounting for the realization of cash basis and accrual basis At present, the logistic socialization reform in the transition period, the internal logistics entity from the management into service type, trust type and operation type three operating system, the diversification of the management system requires the corresponding accounting basis with matching. The logistics entity led to the school funding and career related expenditures do not need to cost accounting and profit, should be based on the cash basis of accounting confirmation basis for accounting, accounting in accordance with the accounting standards and institutions of higher school financial system. The implementation of management model