高校后勤财务核算模式探析

Exploration of the Financial Accounting Model for University Logistics

摘要: 随着国家逐渐加大对教育资金的投入，高校后勤保障能力与质量发展越来越关系到人才培养的质量。后勤作为高校服务保障部门，在高校发展过程中扮演着非常重要的角色。根据高校体量及后勤核算内容的不同，学校拨款少则百万，多则千万甚至亿元。本文通过介绍分析高校后勤现用的全成本核算模式，指出其存在的弊端，引入新的核算模式，用以给后勤新型核算模式一些意见及建议，供后勤后续核算模式及架构建立参考。

Abstract: With the country’s gradual increase in investment in education funds, the capacity and quality development of university logistics support are increasingly related to the quality of talent cultivation. As a service and support department of universities, logistics plays an extremely important role in the development process of universities. Depending on the scale of the university and the content of logistics accounting, the funding allocated by the university can range from millions to tens of millions or even hundreds of millions of yuan. By introducing and analyzing the current full-cost accounting model adopted in university logistics, this paper points out its existing drawbacks, and introduces a new accounting model. It is intended to provide some opinions and suggestions for the new logistics accounting model, so as to serve as a reference for the subsequent establishment of logistics accounting models and frameworks.