關(guān)于高校后勤社會(huì)化抉擇的會(huì)計(jì)管理問(wèn)題中英文翻譯

/////關(guān)于高校后勤社會(huì)化抉擇的會(huì)計(jì)管理問(wèn)題中英文翻譯QuestionsaboutcollegelogisticssocializationofchoiceofaccountingmanagementinbothChineseandEnglishtranslation論文關(guān)鍵詞：社會(huì)化會(huì)計(jì)浙大模式Keywords:socialaccountingmodeofzhejianguniversity論文摘要：后勤社會(huì)化改革促使高校后勤會(huì)計(jì)管理步入企業(yè)式規(guī)范軌道，反過(guò)來(lái)促進(jìn)了后勤實(shí)體的業(yè)務(wù)發(fā)展。但當(dāng)前高校后勤社會(huì)化改革出現(xiàn)的停滯和反復(fù)，卻導(dǎo)致了會(huì)計(jì)管理的困境。浙江大學(xué)始終堅(jiān)持企業(yè)式規(guī)范化模式，對(duì)我國(guó)經(jīng)濟(jì)社會(huì)轉(zhuǎn)型時(shí)期高校后勤會(huì)計(jì)管理的科學(xué)化和規(guī)范化具有重要意義。Abstract:logisticssocializationreformpromptedlogisticsenterprisetypespecificationofaccountingmanagementincollegesanduniversities,whichinturnpromotesthelogisticsentity'sbusinessdevelopment.Butthecurrentcollegelogisticssocializationreforminstagnationandrepeatedly,hasledtodilemmaofaccountingmanagement.Alwaysadheretotheenterprisetypestandardizationmodeofzhejianguniversity,toChina'seconomicandsocialtransformationperiodthescientificandstandardizationofuniversitylogisticsaccountingmanagementisofgreatsignificance.伴隨著后勤社會(huì)化改革，我國(guó)高校后勤會(huì)計(jì)管理吸收了我國(guó)上世紀(jì)90年代以來(lái)財(cái)務(wù)會(huì)計(jì)改革的成果，摒棄了早先帶有計(jì)劃經(jīng)濟(jì)痕跡的核算體系和管理辦法，普遍執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則和小企業(yè)會(huì)計(jì)制度，加強(qiáng)了內(nèi)部控制體系的建設(shè)，強(qiáng)化了成本管理，實(shí)現(xiàn)了向管理要效益，追求經(jīng)濟(jì)效果的可喜進(jìn)步；促進(jìn)了高校后勤管理觀念的轉(zhuǎn)變和管理體制、管理方法的創(chuàng)新，實(shí)現(xiàn)了后勤管理的規(guī)?；?、專(zhuān)業(yè)化、集約化。然而，受各種因素的影響，當(dāng)前全國(guó)范圍后勤社會(huì)化進(jìn)程受阻，出現(xiàn)了向“總務(wù)處”時(shí)代的回歸潮，不少高校曾花大力氣建立起的社會(huì)化后勤機(jī)制遭遇解體，其會(huì)計(jì)管理也向事業(yè)非營(yíng)利模式的倒退，且具有普遍性，與之前未能有效解決的系列問(wèn)題疊加，形成了會(huì)計(jì)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、當(dāng)前高校后勤會(huì)計(jì)管理的主要問(wèn)題A,themainproblemsoflogisticsmanagementaccountingincollegesanduniversities（一）后勤會(huì)計(jì)管理存在制度性障礙，水平提升缺乏體制性動(dòng)力(a)logisticsmanagementaccountingthereareinstitutionalobstacles,levellacksinstitutionalpower1.國(guó)家宏觀政策層面，稅收制度沒(méi)有提供足夠的鼓勵(lì)和支持。對(duì)后勤注冊(cè)實(shí)體的稅收減免，缺乏長(zhǎng)效機(jī)制和足夠的耐心。臨時(shí)性的減免導(dǎo)致了對(duì)未來(lái)稅收優(yōu)惠和支持政策的猶疑進(jìn)而產(chǎn)生政策預(yù)期的心理恐慌。somecollegesanduniversitiesfollowtheaccountingsystemsofenterprises,butprovidedbythefinancialreportingandaccountinginformationqualityisworthstudyanddiscussion.Otherschoosebusinessstyle.Inbothcasesthereissubstantialmeasuresofcoreelementsofmanagementaccountingisnotenough,logisticsassetsoverallbenefitnotbeautiful,somecollegesanduniversitieslogisticsineconomiccasesduetoaccountingmanagementchaos.Takentogether,theproblemoflogisticsmanagementaccountingmajorisaccounting,system,financialreportingandaccountinginformationquality,informationandcommunication.二、一個(gè)成功案例——后勤會(huì)計(jì)運(yùn)作的浙江大學(xué)模式Second,asuccessfulcase,logisticsandaccountingoperationmodeofzhejianguniversity浙大后勤以起步早規(guī)范好，開(kāi)創(chuàng)且堅(jiān)持了自己獨(dú)特的會(huì)計(jì)管理體制（本文稱(chēng)為浙大模式，以區(qū)別通常對(duì)浙大后勤治理和組織架構(gòu)稱(chēng)謂的浙大模式）在很大程度上消解了上述缺陷。Zhejianguniversitylogisticstostartedearlygoodspecification,createandadheretotheuniqueaccountingmanagementsystem(referredtoasamodeofzhejianguniversity,thisarticletodistinguishusuallyappellationofzhejianguniversityarchitectureofzhejianguniversitylogisticsmanagementandorganizationmode)largelyeliminatetheabovedefects.（一）浙大后勤與會(huì)計(jì)組織架構(gòu)(a)zhejianguniversitylogisticsandaccountingorganizationstructure業(yè)務(wù)架構(gòu)上，浙大后勤是典型的甲乙方模式，甲方是后勤管理處，乙方習(xí)慣稱(chēng)浙大后勤集團(tuán)，從上至下實(shí)行兩塊牌子一套班子，對(duì)內(nèi)是浙大后勤服務(wù)中心，對(duì)外是注冊(cè)法人杭州浙大同力后勤集團(tuán)有限公司（最早于1983年由老浙江大學(xué)注冊(cè)，后來(lái)改由作為大學(xué)和企業(yè)防火墻的浙大控股公司投資，增加了注冊(cè)資本），中心主任同時(shí)是公司總裁。后勤集團(tuán)旗下設(shè)十三個(gè)業(yè)務(wù)單位，對(duì)內(nèi)稱(chēng)為業(yè)務(wù)中心，對(duì)外除飲食服務(wù)中心、幼教服務(wù)中心、通信服務(wù)中心外注冊(cè)了十一個(gè)二級(jí)公司，部分二級(jí)公司下面有不止一個(gè)法人單位。二級(jí)中心和二級(jí)公司也是一套班子同步運(yùn)作。浙大后勤集團(tuán)最高治理機(jī)構(gòu)為董事會(huì)，由校領(lǐng)導(dǎo)和主要職能部門(mén)負(fù)責(zé)人構(gòu)成。監(jiān)事會(huì)負(fù)責(zé)監(jiān)理，對(duì)董事會(huì)負(fù)責(zé)。各業(yè)務(wù)中心（二級(jí)公司）及其下屬對(duì)集團(tuán)負(fù)責(zé)。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）浙大模式會(huì)計(jì)核算體系及運(yùn)作特點(diǎn)(2)ofzhejianguniversitymodeandoperationcharacteristicsofaccountingsystem浙大后勤各業(yè)務(wù)中心（二級(jí)公司）財(cái)務(wù)部分別對(duì)內(nèi)對(duì)外業(yè)務(wù)兩個(gè)賬套，獨(dú)立、平行核算各中心和注冊(cè)公司的營(yíng)業(yè)收支、成本費(fèi)用以及資產(chǎn)等事項(xiàng)，提供會(huì)計(jì)報(bào)告和財(cái)務(wù)分析，所不同的是對(duì)外核算賬套要向外部工商、稅務(wù)等機(jī)構(gòu)提供基于稅務(wù)管理信息的報(bào)告和資料。每期財(cái)務(wù)報(bào)告由集團(tuán)財(cái)務(wù)投資部統(tǒng)一匯總或合并，報(bào)送學(xué)校有關(guān)領(lǐng)導(dǎo)和部門(mén)。集團(tuán)財(cái)務(wù)投資部除核算本級(jí)收支、與學(xué)校的撥繳款，協(xié)助總裁和各業(yè)務(wù)中心（二級(jí)公司）制定考核指標(biāo)，匯總或合并各業(yè)務(wù)中心（二級(jí)公司）的財(cái)務(wù)報(bào)告和會(huì)計(jì)信息，并向?qū)W校匯報(bào)。每一會(huì)計(jì)年度結(jié)束，在整個(gè)大學(xué)的財(cái)務(wù)決算體系中，浙大后勤集團(tuán)整體資產(chǎn)負(fù)債表并入大學(xué)的部門(mén)決算，抵消與學(xué)校的內(nèi)部交易事項(xiàng)后做合并（非匯總）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).具體說(shuō)，浙大模式有以下特點(diǎn)：1）業(yè)務(wù)邊界清晰。對(duì)校內(nèi)服務(wù)業(yè)務(wù)與社會(huì)服務(wù)業(yè)務(wù)的清晰劃分，契合了后勤社會(huì)化做大做強(qiáng)、切實(shí)減輕大學(xué)辦學(xué)負(fù)擔(dān)的基本初衷。2）實(shí)現(xiàn)了財(cái)務(wù)會(huì)計(jì)基礎(chǔ)工作規(guī)范化。對(duì)內(nèi)業(yè)務(wù)合理合法避稅，對(duì)外業(yè)務(wù)嚴(yán)格執(zhí)行稅法和相關(guān)政策，浙大后勤各級(jí)會(huì)計(jì)組織內(nèi)職責(zé)明確，內(nèi)控規(guī)范，相關(guān)管理制度完善；銀行賬戶(hù)、印章票據(jù)管理規(guī)范，資金收付與調(diào)度嚴(yán)格執(zhí)行一支筆審批程序，大額資金支出前有預(yù)審和聯(lián)簽制度，會(huì)計(jì)監(jiān)督到位；會(huì)計(jì)核算及時(shí)準(zhǔn)確，對(duì)預(yù)算管理和成本控制的意圖貫徹到位；檔案管理規(guī)范科學(xué)。3）會(huì)計(jì)管理流程規(guī)范手段先進(jìn)會(huì)計(jì)考核指標(biāo)科學(xué)。浙大四個(gè)校區(qū)后勤業(yè)務(wù)會(huì)計(jì)處理流程規(guī)范有很高的效率。以飲食服務(wù)中心為例，財(cái)務(wù)部設(shè)在紫金港校區(qū)，四校區(qū)之間設(shè)專(zhuān)崗傳遞每日大量配送采購(gòu)與報(bào)銷(xiāo)結(jié)算單據(jù)。會(huì)計(jì)管理的信息化和現(xiàn)代化則進(jìn)一步優(yōu)化了業(yè)務(wù)全流程。4）實(shí)現(xiàn)了后勤與學(xué)校報(bào)表項(xiàng)目的整合，后勤資產(chǎn)負(fù)債狀況每年度終了并入浙大部門(mén)決算，彌合了宏觀資產(chǎn)總量統(tǒng)計(jì)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