Paper Keywords: Social Accounting Zhejiang University Mode
Abstract: Logistics Socialization Reform promote university logistics management into corporate-style accounting norms track, which in turn promote the development of logistics business entity, but this college logistics reform the stagnation and reversals, has led to the accounting management dilemma. Zhejiang University has always adhere to corporate-style standardized model for China's economic and social transition period of university logistics management in a scientific and standardized accounting significance.
With the logistics socialization reform, China's absorption of university logistics management accounting since the 90s of the last century, the results of financial and accounting reforms, abandoned the earlier mark with a planned economy accounting system and management practices, universal implementation of the Accounting Standards for Enterprises and Small Business Accounting system, strengthen the internal control system, strengthen cost management to achieve the management to be effective, the effect of encouraging the pursuit of economic progress, and promote the transformation university logistics management concepts and management system, management innovation, to achieve a logistics management of scale, specialization, intensification, however, affected by various factors, the current nationwide logistics socialization process hindered the emergence of the "General Services" Returning to the era, many colleges and universities have spent great efforts to establish a disintegration of social encounters logistical mechanisms, but also to manage their accounting career setback nonprofit mode and universal, and before the failure to effectively solve a series of problems superimposed, forming depressions accounting management.
First, the current university logistics major problem of accounting management
(A logistical institutional barriers exist in accounting management, enhance the level of lack of institutional power 1 national macro-policy level, the tax system does not provide sufficient encouragement and support.
Registered entities for tax relief logistics, lack of long-term mechanism and enough patience. Temporary relief leads to future tax incentives and support policies hesitation and then policy is expected to produce psychological panic. (2) Asset management status, and bridging the gaps formed a huge "little treasuries.
" Ten years of socialization operating results, the formation of a huge logistical entity's own equity assets to non-registered entity is large, and to the " small treasuries "state exists reason is that higher education institutions and logistical back-stripping mind makes non-registered entities in the university budget management accounting information and financial accounting reports are marginalized, can result in the asset management of the vacuum state. 3 logistical and unclear property relations between universities, fully socialized insurmountable legal and institutional barriers.
Existing logistical entities required to register in accordance with socialization became an independent legal person, faced with the real estate and other fixed assets and the school is difficult to split, clear property rights is difficult implementation. fundamental legal entity registered in the local business, in the business and logistical overall business confused indistinguishable.
4 social relations exist in practice A B difficult to sort out the situation: a cost difference between the payment standard interscholastic utterly, logistical Construction of Colleges in fact bear the historical burden between .2 A B unequal status, communication and coordination costs big .3 funds allocated under the framework of public finance and payment difficulties .4 A Party personnel system reform is not synchronized, resulting in no real employment Party autonomy logistical families become the university talent introduction and placement of the shunt to .5 university reform on logistics effectiveness and performance evaluation, the existence of multiple standards in the stable overriding political aspirations and social trade-offs between the demands of the economic benefits of the operation difficult.
(Two logistics and accounting management system chosen arbitrary, leading to confusion in management
Expansion of Higher Education to promote the enterprise logistics management process, but in the business rules, business expansion and increased profit margin related to accounting management, a number of colleges and universities follow the corporate accounting system, but the provision of financial reporting and accounting information quality level worthy of study and questionable. others selected business style, which are present in both cases the core elements of management accounting measures are not sufficiently substantive, logistical assets overall poor efficiency, a number of university logistics management accounting confusion because there was an economic case. To sum up, Logistics Accounting management problems mainly accounting aspects, institutional aspects, financial reporting and accounting information quality, information and communication aspects.
Second, a success story - Logistics Accounting operation mode of Zhejiang University
Zhejiang University logistical good to start early specification, creating and insisted its own unique accounting management system (referred to herein as Zhejiang models to distinguish usually Zhejiang University governance and organizational structure of logistics Appellation Zhejiang University model relies digestion of the above defects.
(A Zhejiang University logistical and accounting organization
Business architecture, Zhejiang University logistical pattern is typical of A Party, Party is the Department of Logistics Management, Zhejiang University Logistics Group B used to call, a team from top to bottom two brands, internal logistics service center is Zhejiang University, foreign is a registered Zhejiang University, Hangzhou Tongli Legal Logistics Group Limited (the earliest in 1983, registered by the old Zhejiang University, later replaced by the firewall as a university and corporate investment holding company of Zhejiang, an increase of registered capital, is also the president director of the Center. Logistics Group set thirteen business units, internally known as business center, foreign service centers in addition to diet, early childhood education service centers, communication service centers registered eleven two companies, part of the two companies have more than one legal entity below. two centers and the two companies are also a team of synchronized operation. Zhejiang University Logistics Group, the highest governance body to the Board by the school leaders and key functional departments composition. Supervisory Board is responsible for supervision of the Board of Directors. operational centers (two companies and their subordinates Group is responsible.
(Two Zheda mode accounting system and operational characteristics
Zhejiang University logistical operational centers (two portions of internal and external corporate finance business two sets of books, independent, parallel accounting centers and registered company operating revenue, cost, and assets and other matters, provide accounting reports and financial analysis, the Different sets of books in foreign accounts would like to external industry and commerce, taxation and other tax-based organizations to provide management information reports and information. installments financial reporting by the Group Finance Investment unified summary or merge submit school leaders and departments. Group Financial Investments In addition to accounting of revenue and expenditure of the Ministry level, with schools set aside payments, assisting the president and various business centers (two companies to develop assessment indicators, aggregated or combined operational centers (two company's financial reporting and accounting information, and to report to the school Each end of the fiscal year, the financial accounts of the entire university system, Zhejiang University Logistics Group's overall balance sheet accounts into the university sector, offsetting transactions with the school to do after an internal merger (non-aggregated reflection. Specifically, Zhejiang University model has the following characteristics: a business boundaries clear.
Services for schools and social services business clearly defined fit the logistics socialization bigger and stronger, and effectively reduce the burden of running universities to achieve the basic intention .2 Financial Accounting foundation work standardization. internal business legitimate tax avoidance, strict implementation of external business tax and related policies, Zhejiang University logistical responsibilities at all levels within the organization clear accounting, internal control standards, improve relevant management systems, bank accounts, bills seal management practices, capital payment and scheduling strict implementation of a pen approval process, large capital expenditure associated with pre-trial and execution systems, accounting supervision in place, timely and accurate accounting, budget management and cost control on the intention of implementing the place, file management standardized and scientific management accounting process specifications .3 advanced means of accounting science assessment indicators. Zhejiang University four campuses logistics business accounting process specification has a high efficiency. to food service center, for example, the Finance Ministry in Zijin Campus, four campuses located between the large number of special post delivered daily distribution procurement and reimbursement of settlement documents. accounting management of information technology and modernization will further optimize the business to achieve the whole process .4 logistical integration of the project with the school reports, balance sheets back end of each year into the accounts department of Zhejiang University, to bridge the macroscopic total assets volume statistics management loopholes. Links to free download http://eng.hi138.com
Third, Zhejiang mode Inspiration
(A Zhejiang University model is conducive to further promote the socialization of logistics
Mass Higher Education in transition as a special product, Zhejiang University Logistics model is an innovative accounting management, logistics management objective followed the practice of internal and external business norms accounting, compliance reporting, in line with existing policy frameworks, accounting measurement in line objectivity and clarity required by GAAP. Zhejiang University model is relatively straightened out between universities and logistical cut constantly tangled relationship between ownership assets into university sector accounts system, in line with the concept of ownership thinking university corporation in Accounting guiding ideology is not only useful for practical decision-making concept, reflects the University's fiduciary responsibilities. Generally, logistics management business model and organizational structure, determine the accounting management mechanism and its effect, but not passive adaptation accounting management, which in turn leads the overall management of logistics level ten years, Zhejiang University mode and steadily push forward, no detour and repeated, not stagnation, stick out of its own characteristics, but also to promote the Zhejiang University to achieve a high-end logistics services, branding, breaking ivory tower and successful penetration into broad social fields.
(Two college logistics accounting management should outline simultaneously, adhere to the standardized path
Logistics Accounting management to achieve practical results, must be carried out smoothly and protection business to a significant increase in cost is not the case, the following three "normalize" and two "key" construction, in order to provide support for the business sector, the three "standardized "refers to the basic accounting work standardization, standardization of accounting, financial reporting and accounting information quality standardized accounting management means" no vacancy, without crossing the line "and therefore need to protect institutionalized .1 improve logistics governance structure, streamline accounting management institutional mechanisms. Zhejiang model specification is a prerequisite for the logistical governance structure: The Board of Supervisors and the management led by CEO. logistical Financial Officer, Vice President of detachment with identity and accounting organization level clear and scientific management. should further our university logistics sound governance structure, to optimize accounting management of institutional mechanisms. accounting department is responsible for president, or to the Board, should be clear and standardized .2 strengthen and standardize basic accounting work, including accounting management system, the accounting treatment program The internal control system, audit system, quota management systems, measurement acceptance and warehouse management system, property inventory, authorization and approval, cost accounting, financial analysis and other aspects, should focus on strengthening .3 strengthen financial analysis, accounting reports to improve the quality of information, as level governance structure and internal organization to provide timely and effective information.
(Three enhanced logistics and core accounting team of professional personnel selection and appointment mechanism construction 1 About Logistics Accounting professional construction management team.
Rooted in Zhejiang University, Zhejiang University in higher logistics platform, management made the accounting and accurate grasp of deep thinking, but from a nationwide perspective, logistics, accounting team professionalism not high, a direct impact on the policies and regulations of understanding and logistical economic situation judgment bias exists, the new management ideas, methods, not sensitive enough. Logistics Accounting institutions should create conditions of competition and growth and success mechanisms to encourage team members consciously to enrich and enhance the professional capabilities, service levels, to achieve personal career and job performance win .2 core talent selection of accounting problem management is also productive. Zhejiang mode is the key to a number of high level of ability, dare dare, highly dedicated professional team, high level of professionalism, communication and strong central figure is its soul. central figure in the accounting management mechanism and system design plays a leading role in the formation of the core competencies of accounting management. status with the core accounting personnel responsible for objects, affecting many colleges Logistics Accounting Management major issues.
(Four to strengthen accounting supervision and guidance of university logistics system construction
Currently, both the universities, educational authorities or national financial accounting management departments of the university logistics accounting supervision and guidance, are relatively weak. Role of industry self-regulatory organization due to lack of hard constraints is relatively limited and therefore should strengthen supervision and guidance system . First, we must continue to strengthen the industry guidance and supervision, two colleges and universities should be in place monitoring and evaluation, three are government oversight and management, including industry department costs and benefits of regional basic database creation, perfection, to form the industry evaluation mechanisms, government audit and supervision department of the effects and effectiveness of the management process audit evaluation mechanisms and systems, to improve the economic and social benefits for logistical evaluation system, establish and improve the logistics industry to explore cost-sharing mechanisms for quantification and standardization.
China's modern logistics accounting management is an important university governance and the basis for the new century and the future of higher education reform, socialization of logistics problems can not be avoided, naturally, can not avoid talking about their accounting management issues. Logistics socialization fundamental path In the top-level design is very clear, while Zhejiang University Logistics Accounting management solution to the current logistical accounting management system, system selection, compliance with corporate accounting standards, standardize operations, tax law, basic accounting work and accounting reports are to achieve a standardized, in response to the national tax system Policy reform and adjustment, with a demonstration effect, it is worth in the current logistics socialization heavy resistance, tough choices moments universities to promote, in order to effectively promote the college logistics for the university to create better conditions for the development and protection.
References:  Xuan Yong modern university system in the process of building the college logistics reform.
University Logistics Research, 2011S1, P19-21  University Logistics and long-term reform and development plan.
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