公立高校财务管理改革,一个新的主题[文献翻译].doc

上传人:文初 文档编号:7557 上传时间:2018-04-01 格式:DOC 页数:14 大小:88KB
下载 相关 举报
公立高校财务管理改革,一个新的主题[文献翻译].doc_第1页
第1页 / 共14页
公立高校财务管理改革,一个新的主题[文献翻译].doc_第2页
第2页 / 共14页
公立高校财务管理改革,一个新的主题[文献翻译].doc_第3页
第3页 / 共14页
公立高校财务管理改革,一个新的主题[文献翻译].doc_第4页
第4页 / 共14页
公立高校财务管理改革,一个新的主题[文献翻译].doc_第5页
第5页 / 共14页
点击查看更多>>
资源描述

1、原文PUBLICHIGHERLEARNINGINSTITUTIONSANDFINANCIALMANAGEMENTREFORMS,ANEWTOPICRISKREFERSTOTHESOCIOECONOMICACTIVITIESDUETOUNPREDICTABLEFACTORS,PRESENTEDWITHTHEORIGINALINTENTIONCONTRARYTOTHEINTERESTSOFTHEPOTENTIALLOSSESANDMAYCAUSEHARMTOTHEBEHAVIOROFTHEMAINEVENTSTHECONCEPTOFFINANCIALRISKWASFIRSTPROPOSEDFORT

2、HEINVESTMENTACTIVITIESOFENTERPRISES,ANDHASFORMEDASETOFRELATIVELYMATURETHEORYOFFINANCIALRISKHOWEVER,THEPUBLICHIGHERLEARNINGINSTITUTION,ISITTHEREAREALSOFINANCIALRISKSPRIORTOTHIS,MANYSCHOLARSHAVEBEENSTUDIEDINSCHOOLSOFHIGHERRISKOFLIABILITYFORTHISPAPER,BASEDONSYSTEMSTHINKINGANDEXTENSIVERESEARCH,TRYINGTOM

3、AKEAMORECOMPREHENSIVE,INDEPTHRESEARCH1PUBLICCOLLEGESANDUNIVERSITIESRUNTHERISKOFTHENECESSITYTOSTUDYTHEFINANCIALINRECENTYEARS,WITHTHELEGALSTATUSOFTHEACQUISITION,ASWELLASTHEGOVERNMENTSMACROECONOMICMANAGEMENT,SCHOOLAUTONOMYFORTHECOMMUNITYSCHOOLSINTHEIMPLEMENTATIONOFTHENEWEDUCATIONALSYSTEM,ESPECIALLYINHI

4、GHEREDUCATIONFROMELITETOMASSCHANGESINTHENEWCONTEXT,COLLEGESANDUNIVERSITIESSCHOOLRESTRUCTURING,THESCALEOFDEVELOPMENT,CAPITALRAISING,THEUSEOFFUNDS,ETC,WITHACERTAINDEGREEOFAUTONOMYITISTHISINDEPENDENCEOFAUTONOMYITISTHISSELFGOVERNING,FINANCIALMANAGEMENTOFCOLLEGESANDUNIVERSITIESFROMTHEPASTFREEDOMTONOWRISK

5、MANAGEMENT,RISKMANAGEMENT,ACCORDINGTOTHESURVEY,THEESCAPE15UNIVERSITYDEBTHASREACHED3000BILLION,SOMEUNIVERSITIESHAVEMOREDEBT,200BILLIONDOLLARSCOLLEGEDEBTMANAGEMENTINTHEWORLDISRAREFACEDWITHSUCHHUGEDEBT,THEGOVERNMENTSATTITUDEISVERYCLEAR,COLLEGESANDUNIVERSITIESMUSTBEBASEDONWHOISWHOISRESPONSIBLEFORLOANSPR

6、INCIPLEANDTOCARRYOUTTHEWORKOFBANKCOLLEGECOOPERATION,MINISTRYOFEDUCATIONDOESNOTUNDERTAKESUCHARESPONSIBILITYFORLOANREPAYMENTTHEREFORE,THECORRECTANALYSISOFTHETYPESOFCOLLEGEFINANCIALRISKSANDCAUSESOFTHEFINANCIALRISKTOESTABLISHANEFFECTIVEPREVENTIONMECHANISM,NOTONLYTOGUARDAGAINSTFINANCIALRISKSANDREDUCEECON

7、OMICLOSSESNEEDS,BUTALSOIMPLEMENTTHESCIENTIFICCONCEPTOFDEVELOPMENTTOACHIEVESUSTAINABLEDEVELOPMENTNEEDSOFCOLLEGESANDUNIVERSITIESSECOND,PUBLICCOLLEGESANDUNIVERSITIESTODOTHETYPESANDCAUSESOFTHEFINANCIALRISKSURVEYSHOWSTHATTHECURRENTUNIVERSITYRUNPERFORMANCEOFTHEFINANCIALRISKTHEREARETHREEMAINTYPESLIABILITYR

8、ISK,OPERATIONALRISK,INVESTMENTRISKATHELIABILITYRISKLIABILITYRISKISTHATCOLLEGEANDUNIVERSITIESTOBANKSANDOTHERFINANCIALINSTITUTIONSOVERLEVERAGEDORNONPERFORMINGLOANSRESULTINGFROMTHEIMPACTOFEDUCATIONANDTEACHING,RESEARCHWORKANDPERSONNELSTABILITY,THEPOSSIBILITYOFADVERSECONSEQUENCESUNIVERSITIESRISKOFLIABILI

9、TYANDCAUSESOFTHEMAJORMANIFESTATIONSINCLUDE1THELACKOFRISKAWARENESSUNIVERSITIESINTHESOCIALISTMARKETECONOMICSYSTEMSCHOOL,WHILETHEMAINFEATURESOFTHEMARKETECONOMICSYSTEMISACOMPETITIONMECHANISM,WHICHISBETTERBADSTATEONESIDEDUNDERSTANDINGOFUNIVERSITYLEADERSBOLDTESTBOLDBREAK,ANDUNIVERSALLYSHAREDBYTHESCHOOLLOA

10、NS,GOVERNMENTPAYTHINKING,THEABSENCEOFONCEAALSOBOLDLYBORROWING,BOLDINVESTMENT,LEADINGTOPOORDECISIONS2LACKOFINSTITUTIONALCONSTRAINTSOVERTHEYEARS,THEMANAGEMENTOFHIGHEREDUCATIONISMAINLYVERTICALRESTRAINTSHIGHERLEVELSOFGOVERNMENT,UNIVERSITYEDUCATIONDEPARTMENTSISASUBSIDIARYBODYSTATESETTORUN,INVESTORSANDMAN

11、AGERSINONECOLLEGESANDUNIVERSITIESINORDERTOCOMPLETEHIGHERLEVELPLANS,THETASKASTHEGOAL,EVENINTHEEDUCATIONALPROCESSHADINCURREDHUGELIABILITIES,ANDTHELEADERWILLNOTPAYASIGNIFICANTPOLITICALANDECONOMICCOSTS3ALACKOFSTRATEGICVISIONSOMECOLLEGESANDUNIVERSITIESTHEREISALEADERINSHORTTERMBEHAVIOR,ONLYTHEIMMEDIATEPOL

12、ITICALACHIEVEMENTS,IGNORETHELONGTERMDEVELOPMENTSOMEUNIVERSITYLEADERSINORDERTODRYOUTHISTERMOFOFFICEPERFORMANCE,THEAGGRESSIVEPURSUITIMAGEOFTHEPROJECT,OREVEN10MILLIONNOTHESITATETOLOANTOACHIEVETHEGOALOFHISTERMOFOFFICEOBJECTIVESMAYBEACHIEVED,BUTALSOTOTHESCHOOLLEAVINGBEHINDAHEAVYDEBT4ALACKOFDEMANDFORECAST

13、INRECENTYEARS,THECOLLEGESANDUNIVERSITIESSPONSORINGTHEDEVELOPMENTOFTHESIZEOFALACKOFSCIENTIFICPREDICTIONS,BLINDLYEXPANDINGTHELOANSIZE,ITISDIFFICULTTOIMAGINETHATAFTERYEARSOFBEINGUNABLETORECRUITSTUDENTSINCOLLEGESANDUNIVERSITIESMAYFACETHERISKBTHEOPERATIONALRISKUNIVERSITIESOPERATIONALRISKANDCAUSESOFTHEMAI

14、NMANIFESTATIONSARE1FALSEFINANCIALINFORMATIONINORDERTOCOPEWITHHIGHERLEVELSOFAUDIT,TAXDEPARTMENTINSPECTION,SOMESCHOOLSHAVEARTIFICIALACCOUNTINGDATATAMPERING,FABRICATINGFALSEACCOUNTINGSTATEMENTS,LEADINGTOASERIOUSDISTORTIONOFTHEFINANCIALREPORT2TUITIONREMINDERSWERENOTEFFECTIVETHEGROWINGPHENOMENONOFSTUDENT

15、SINARREARS,INCREASINGTHEAMOUNTOFARREARS,SERIOUSLYWEAKENEDTHECAPACITYOFSCHOOLSELFFUNDING,AFFECTINGTHESCHOOLSFUNDRAISING,THESCHOOLFINANCIALBALANCEOFTHELARGERNEGATIVEIMPACT3TEACHINGQUALITYMANAGEMENTISNOTSTRICTINTHEENROLLMENTOFTHEENVIRONMENT,THESCHOOLTEACHINGTHEHARDWARE,SOFTWARE,ASERIOUSSHORTAGEOFQUALIT

16、YMANAGEMENTEDUCATIONTOSTAYINFORM,SOMESCHOOLSWITHACONTINUOUS10YEARSOFTEACHINGUNTREATEDACCIDENT,HASBEENFACEDWITHDECLININGQUALITYOFEDUCATION,STUDENTEMPLOYMENTDIFFICULTIESOFTHERISKS,WILLULTIMATELYLEADTOTHESCHOOLSREPUTATION,ASERIOUSSHORTAGEOFNEWSTUDENTS,ANDEVENFORCEDTOCLOSE4INTERNALCONTROLISNOTSOUNDSOMEC

17、OLLEGESANDUNIVERSITIESUSETHEFUNDINGFORTHELACKOFEFFECTIVEINTERNALCONTROLS,NONPROGRAMMEDANDRANDOMACTSOFSERIOUS,SETUPILLEGALSMALLTREASURIESPRIVATEDEPOSITOFPUBLICFUNDS,CORRUPTION,BRIBERY,MISAPPROPRIATIONOFSTATEFUNDSANDOTHERABUSESHASSHOWNARISINGTRENDINPARTICULAR,SOMEIMPORTANTSECTORS,SUCHASINFRASTRUCTURE,

18、BOOKS,EQUIPMENTPROCUREMENT,ETC,HAVEAPPEAREDINMAJORCORRUPTIONCASES,RESULTINGINGREATLOSSOFSCHOOLASSETS5STATEOWNEDASSETMANAGEMENTANDUNSCIENTIFICONTHEONEHANDTHESTATEOWNEDASSETSMANAGEMENTSYSTEMISNOTPERFECT,ANDMANAGEMENTCHAOS,DOESNOTDESERVEITSCURRENTACCOUNTTHEOTHERHAND,ASSETALLOCATIONUNREASONABLE,REPEATPU

19、RCHASE,IFTHESCHOOLSAREBUILTFOREACHFACULTYCOMPUTERROOM,ALARGENUMBEROFPURCHASEOFTHECOMPUTER,SOTHATSTUDENTHASACOMPUTERSEVERALUNITS,RESULTINGINASERIOUSWASTEOFASSETS6THEPERSONNELSYSTEMREFORMLAGSBEHINDANDDISTRIBUTIONSYSTEMISUNREASONABLETHEONEHAND,UNWIELDY,OVERSTAFFED,MESSOFTHESYSTEMHASNOTBEENFUNDAMENTALLY

20、CHANGED,ONTHEOTHERSCHOOLSINORDERTODEVELOPASPAREDNOEXPENSETORECRUITTALENT,DEVELOPTHEIRTALENTSATTHESAMETIMETHEPSYCHOLOGICALANEXODUSOFIMBALANCE,BUTALSOAWASTEOFSCHOOLFUNDSCINVESTMENTRISKTHEINVESTMENTOBJECTIVESOFCOLLEGESANDUNIVERSITIES,MAINLYINSCHOOLRUNINDUSTRIES,IFTHESCHOOLRUNINDUSTRYMISMANAGEMENTBANKRU

21、PTCYLIQUIDATION,THESCHOOLWILLBEJOINTLYANDSEVERALLYLIABLETOFORMTHESCHOOLFINANCIALRISKCOLLEGEPERFORMANCEANDINVESTMENTRISKOFTHEMAJORREASONS1ENTERPRISESREGARDLESSOFSCHOOLUNIVERSITYRUNENTERPRISESHAVETHERIGHTPERSONNEL,FROMTHEBUSINESSOPERATORSTOKEYSECTORSSUCHASFINANCIALMANAGEMENT,THESTAFFARRANGEDBYTHESCHOO

22、LFROMINVESTMENTDECISIONMAKINGTOTHEMANAGEMENTOFSCHOOLSSHOULDINTERVENEATTACHEDTOTHESCHOOLBECAUSETHEENTERPRISESDONOTHAVELEGALPERSONALITYANDCANNOTINDEPENDENTLYASSUMECIVILLIABILITY,THEIRFINANCIALRISKISACTUALLYBORNEBYTHESCHOOL2SUPERVISIONSCHOOLRUNINDUSTRY,THEFINANCIALSYSTEMISNOTWIDESPREADSOUNDIMPERFECTINT

23、ERNALCONTROLS,AUDITING,OVERSIGHTISNOTINPLACEPHENOMENONOPERATORSOFTHELACKOFASENSEOFRESPONSIBILITYTHATTHEPROFITANDLOSSARETHESCHOOLS,INTHECOURSEOFBUSINESSSPENDINGEXTRAVAGANTLY,POCKETTHEMONEYPROBLEMSOCCURTHIRD,PUBLICCOLLEGESANDUNIVERSITIESRUNTHERISKOFFINANCIALSAFEGUARDSATHEPREVENTIONOFDEBTRISK1SPONSORIN

24、GACORRECTIDEAISNECESSARYTOIDENTIFYTHEMSELVESATTHENATIONALHIGHEREDUCATIONSYSTEMINPLACE,ADHERETOTHESCIENTIFICDEVELOPMENTCONCEPT,ITISNECESSARYTOCONSIDERNATIONALPOLICYFORHIGHEREDUCATION,WHILEALSOCONSIDERINGTHEMATCHSITUATIONOFSCHOOLEDUCATIONRESOURCESTOBUILDONTHEEXISTINGEDUCATIONALRESOURCESBASEDONTHETOTAL

25、AMOUNTOFTHECORRECTCALCULATIONS,INTEGRATETHESCHOOLINCERTAINDISCIPLINES,PROFESSIONALCHARACTERISTICSANDADVANTAGES,FOCUSINGONSTRENGTHENINGTHECONTENT,THESCALEOFSCIENTIFICPLANNINGANDEDUCATIONALANDCAREERDEVELOPMENT,ANDCOORDINATETHEINPUT,OUTPUTBALANCE,HANDLETHESCALE,QUALITYANDEFFICIENCYRELATIONSHIP2AREASONA

26、BLEDETERMINATIONOFTHESIZEOFLOANSSHOULDFOLLOWTHEPRINCIPLEOFLIVINGWITHINOURMEANSTODEVELOPLONGTERMDEVELOPMENTPLAN,TOTAKETHEPRECAUTIONARYPRINCIPLE,STANDARDIZEDOPERATION,STANDARDIZEDMANAGEMENT,ACCORDINGTODEVELOPMENTNEEDSANDTHESCHOOLTODETERMINETHEACTUALABILITYTOREPAYLOANS,DETERMINATIONOFANAPPROPRIATECREDI

27、TLINE3UPWITHAVIABLEREPAYMENTPLANINACCORDANCEWITHTHERETURNOFTIMEANDAMOUNTOFLOANPRINCIPALANDINTERESTREQUIREMENTS,ANDREASONABLESCHEDULINGOFFUNDSITISNECESSARYTOENSURETHEREPAYMENTSCHEDULE,BUTALSOTOAVOIDILLPREPAREDCASHFLOWDIFFICULTIES,WHICHMIGHTAFFECTTHENORMALJOBS4SUPPORTINGPRACTICALREPAYMENTMEASURESFIRST

28、,WEMUSTSTRENGTHENFINANCIALMANAGEMENTANDDOINGTHEWORKOFREVENUEANDCUTEXPENDITUREFINANCESEEKSPECIALGRANTSFULLUSEOFEXISTINGRESOURCESTOCARRYOUTMULTILEVELSCHOOLS,ANDVIGOROUSLYPROMOTETECHNOLOGICALINNOVATIONANDACHIEVEMENTS,THENUMBEROFSCHOOLINCOMESTRICTBUDGETMANAGEMENTANDEFFECTIVECONTROLOFAVARIETYOFARBITRARYE

29、XPENDITURE,THEIMPLEMENTATIONOFCENTRALIZEDPROCUREMENTSYSTEM,REDUCECOSTSANDIMPROVEEFFICIENCYTHESECONDISTOACTIVELYPROMOTETHESTUDENTLOANSWITHTHEBANKSTOCARRYOUTTHEBUSINESSTOADDRESSTHEDIFFICULTIESSTUDENTSARREARSPROBLEMSFURTHERIMPROVETHECOLLECTIONRATEOFFEES,ENHANCESELFSUFFICIENCYOFFUNDS5ESTABLISHMENTOFANEF

30、FECTIVECREDITMANAGEMENTSYSTEMTOSETUPASCHOOL,HEADLENGTH,HEADOFFINANCIALVICESCHOOLSANDDEPUTYHEADLENGTH,FINANCE,INFRASTRUCTURE,MONITORING,AUDITING,TRADEUNIONSANDOTHERDEPARTMENTSRESPONSIBLEFORHUMANMEMBERSOFTHELEADERSHIPOFTHELOANFUNDMANAGEMENTGROUP,RESPONSIBLEFORORGANIZINGTHELOANPROJECTSARGUESTHATTHEUSEO

31、FLOANCAPITAL,MANAGEMENTANDSUPERVISIONSPECIFICSCHOOLSLENGTHISTHEOVERALLCOLLEGELOANPROJECTPERSONINCHARGEOFALLLOANSTOTHESAFETYOFTHEUSEOFFUNDS,RATIONALITYANDEFFECTIVENESSOFTHEOVERALLRESPONSIBILITYONTHERESULTINGLOANLOSSESORWASTESECTOR,INDIVIDUALSSHOULDBEHELDRESPONSIBLEFORANYBREACHOFTHELAWSHOULDBEREFERRED

32、TOJUSTICEBTHEPREVENTIONOFOPERATIONALRISK1ESTABLISHAFINANCIALEARLYWARNINGSYSTEM,STRENGTHENRISKCONTROLEFFORTSONTHEONEHAND,TOPREPARECASHFLOWBUDGETS,ESTABLISHINGASHORTTERMFINANCIALEARLYWARNINGSYSTEMFORSCHOOLLEADERSTOPROVIDEEARLYWARNINGSIGNALSONTHEOTHERHAND,WEMUSTESTABLISHFINANCIALANALYSISINDICATORSTOEST

33、ABLISHLONGTERMFINANCIALEARLYWARNINGSYSTEMTHROUGHTHEACCOUNTINGSTATEMENTSANDOTHERACCOUNTINGINFORMATIONRELATINGTOSOLVENCY,ECONOMICBENEFITS,ANDOTHERIMPORTANTINDICATORSOFDEVELOPMENTPOTENTIALANALYSISTODETERMINETHEPOTENTIALRISKSONCETHEWARNINGSHOULDTAKEPRACTICALANDEFFECTIVERISKMANAGEMENTSTRATEGIESTOCONTROLR

34、ISKANDDIVERSIFYRISK2STRENGTHENTHEOVERALLBUDGETMANAGEMENT,IMPROVECAPITALEFFICIENCYFIRSTOFALL,THEBUDGETISDIVIDEDINTOTHERECURRENTBUDGET,CONSTRUCTIONBUDGETANDDEBTSERVICEBUDGETTHERECURRENTBUDGETWILLNEEDTOCLOSEBRANCHESTOENSURETHEBALANCECONSTRUCTIONBUDGETPRIORITIESACCORDINGTOWHATONECANDEBTSERVICEBUDGETFOOT

35、SECONDLY,WEMUSTUPHOLDTHEFOCUSONFINANCIALSECURITYKEYKEYSUPPORTFORBUILDINGOFTHECONTINGENTOFTEACHERS,DISCIPLINARYDEGREEPROGRAMSCONSTRUCTIONPROJECTS,WHILEENSURINGTHATPERSONNELEXPENDITURES,IMPROVETEACHERSSALARIESANDBENEFITS,IMPROVETEACHINGQUALITY,IMPROVEGRADUATEEMPLOYMENTRATETHIRD,TOENABLECOMPUTERNETWORK

36、REGISTRATION,ELECTIVESYSTEM,WHILESTRENGTHENINGTHEINTEGRITYOFEDUCATION,HONORCONCEPTOFEDUCATION,EFFORTSTOTACKLETHEPROBLEMOFSTUDENTSMALICIOUSARREARS3STRENGTHENINGTHECENTRALIZEDMANAGEMENTOFFUNDSFIRST,THEIMPLEMENTATIONOFACENTRALIZEDTREASURYPAYMENTSYSTEMEFFORTSTOREGULATETHEFINANCIALREVENUEANDEXPENDITUREBE

37、HAVIOR,STRENGTHENFISCALMANAGEMENTOFFUNDSANDOVERSIGHT,IMPROVEFINANCIALOPERATINGEFFICIENCYANDUSEEFFICIENCYSECOND,THEESTABLISHMENTOFTHEINTERNALBANK,TOACHIEVECENTRALIZEDMANAGEMENTOFSCHOOLFUNDSTHEENTIRESCHOOLONLYSETTLEMENTCENTERTOOPENBANKACCOUNTS,SCHOOLS,ACCOUNTINGFORALLTHETWOUNITSAREINHOUSETOOPENBANKACC

38、OUNTS,ATTHESCHOOLUNDERCLOSESUPERVISION,WHILEREDUCINGTHEAMOUNTOFFUNDSUSEDTOSPEEDUPCASHFLOWTHIRD,THEIMPLEMENTATIONOFSYSTEMOFAPPOINTINGINACCORDANCEWITHCOLLEGESANDUNIVERSITIESFINANCIALSYSTEMPROVIDESACLEARACCOUNTINGPERSONNELASSIGNEDDUTIESHAVEBEENDELEGATEDAUTHORITYASWELLASTHERELATIONSHIPBETWEENTHEUNITS4TO

39、STRENGTHENTHEINTERNALCONTROLSYSTEMCONSTRUCTION,TOPREVENTJOBRELATEDCRIMESFINANCIALMANAGEMENTDEPARTMENTSMUSTSTRICTLYINACCORDANCEWITHTHEMINISTRYOFFINANCETODEVELOPTHEINTERNALACCOUNTINGCONTROLPRACTICESTHEBASICNORMSANDINTERNALACCOUNTINGCONTROLPRACTICESCURRENCYFUNDSESTABLISHMENTOFASUITABLEOPERATIONALCHARAC

40、TERISTICSANDMANAGEMENTOFSCHOOLFUNDSREQUESTEDBYTHESAFETYMANAGEMENTOFINTERNALCONTROLSYSTEM,ANDSERIOUSLYORGANIZEIMPLEMENTATION,TOENSURETHATINCOMPATIBLEPOSITIONSSEPARATEDFROMEACHOTHER,MUTUALRESTRAINT,SERIOUSLYIMPLEMENTTHEBANKSTATEMENTDOUBLECHECKSYSTEM,INORDERTOACHIEVETHESAFEOPERATIONOFSCHOOLFUNDSWHILEST

41、ANDARDIZINGTHEINFRASTRUCTURALPROJECTS,MAJOREQUIPMENTANDLIBRARYMATERIALSPROCUREMENTBIDDINGSYSTEM,PREVENTIONOFSUCHCRIMESFROMHAPPENING5STRENGTHENTHEMANAGEMENTOFSTATEASSETSTOENSURETHATSTATEOWNEDASSETSFIRST,WEMUSTSTRENGTHENTHEDAILYMANAGEMENTOFSTATEASSETSESTABLISHASCIENTIFICANDEFFECTIVENETWORKMANAGEMENTSY

42、STEMOFFIXEDASSETSITISNECESSARYTOAVOIDDUPLICATIONOFTHEACQUISITION,BUTALSORATIONALORGANIZATIONANDDEPLOYMENTOFASSETSSECOND,TOESTABLISHALARGESCALEEQUIPMENTPERFORMANCEAPPRAISALSYSTEMANDIMPLEMENTASHARINGOFRESOURCES,IMPROVEEQUIPMENTUTILIZATIONANDUSEEFFICIENCYTHIRD,TOSTRENGTHENANDSTANDARDIZETHEMANAGEMENTOFI

43、NTANGIBLEASSETS,WITHPARTICULAREMPHASISONHUMANRESOURCESCOSTACCOUNTINGANDBREACHOFCONTRACTBEHELDTOPREVENTCONTINUALLOSSOFTALENT6DEEPENTHEINTERNALREFORMOFPERSONNELSYSTEMANDTHEDISTRIBUTIONSYSTEMINORDERTOREDUCERUNNINGCOSTSANDIMPROVEOPERATINGEFFICIENCYFURTHERINTENSIFYTHEREFORMOFTHESOCIALIZATIONOFLOGISTICS,T

44、HEINTRODUCTIONOFRISKBASEDMECHANISMSANDCOMPETITION,ESTABLISHWITHTHEMARKETECONOMYTOADAPTTORELATIVELYINDEPENDENTLOGISTICSSERVICEPROVIDERPAIRSOFORGANSANDOTHERNONTEACHINGPERSONNELSHOULDBESETTINGAQUOTAFOROTHERPOSTS,REASONABLEARRANGEMENTSFORTEACHINGSTAFFANDADMINISTRATIVESTAFFRATIOSINORDERTOREDUCEPERSONNELE

45、XPENDITURESINCREASETHEDISTRIBUTIONSYSTEMREFORM,THEIMPLEMENTATIONOFEMPLOYMENT,ONDEMANDSHEGANG,TOBEPAIDPOSTINORDERTOAROUSETHEENTHUSIASMANDCREATIVITYOFFACULTYANDSTAFF7TOIMPROVETHEQUALITYOFFINANCIALSTAFFTOACTIVELYIDENTIFYANDPREVENTFINANCIALRISKSFIRST,PROMOTETHEFINANCIALWORKFROMTHETRADITIONALACCOUNTINGMO

46、DELTOFULLPARTICIPATIONINSCHOOLMANAGEMENTDECISIONMAKINGBASEDTRANSFER,INADVANCEAFTERTHEACCOUNTSTOPREDICTTHINGSINCONTROL,AFTERTHEANALYSISANDEVALUATIONOFTHETRANSFERSECONDISTOSTRENGTHENTHETRAININGOFFINANCIALSTAFFOFNEWKNOWLEDGE,COMPREHENSIVELYENHANCETHEFINANCESTAFFTOPREVENT,IDENTIFYANDCONTROLFINANCIALRISK

47、SCTHERIGHTINVESTMENTRISKPREVENTION1CLEARPROPERTYRIGHTSSTANDARDIZETHESCHOOLSINVESTMENTACCOUNTINGANDMANAGEMENTISTHEBASISFORRATIONALIZINGTHERELATIONSHIPBETWEENPROPERTYRIGHTS,AMATTERSEPARATEENTERPRISEISTODETERMINETHESTATUSOFENTERPRISELEGALPERSONPAIRSOFSCHOOLRUNINDUSTRIES,PLANTANDEQUIPMENTASSETSTOCONDUCT

48、ASSESSMENTOFTHESCHOOL,THESCHOOLTOASSESSTHEPRICEOFTHESCHOOLASTHEAMOUNTOFINVESTMENTFORINDUSTRY,INVESTORSSHOULDENJOYTHERIGHTSANDINTERESTSBUSINESSSCHOOLS,INCREASINGTHEVALUEOFINVESTEDASSETS,BEARTHERESPONSIBILITY2THEIMPLEMENTATIONOFINVESTMENTRESPONSIBILITYPROPERTYRIGHTSARECLEARLYDEFINED,THESCHOOLAMOUNTSOF

49、CAPITALASANINVESTORINORDERTOENJOYTHERIGHTS,PARTICIPATIONINDECISIONMAKINGANDMANAGEMENTOPERATORSARERESPONSIBLETOTHEINVESTORSENTERPRISEOFITSENTIREASSETSTOITSCREDITANDDEBTRESPONSIBILITY3STANDARDIZEBUSINESSORGANIZATIONSPROFESSIONALANDTECHNICALSCHOOLSACCORDINGTOTHEIROWNADVANTAGE,ESTABLISHEDNORMSOFLIMITEDLIABILITYCOMPANIESORSTOCKCOOPERATIVEENTERPRISESFIRSTOFALL,TOSCIENTIFICPROOFANDAVOIDBLINDINVESTMENT,BLINDPROJECTSSECONDLY,WEMUSTSTRENGTHENMANAGEMENT,OPENRECRUITMENTOFENTERPRISESESTABLISHASOUNDENTERPRISELEGALFORMOFORGANIZATIONMUSTASSUMETHEIRRESPONSIBILITIESANDACHIEVESCIE

展开阅读全文
相关资源
相关搜索

当前位置:首页 > 学术论文资料库 > 外文翻译

Copyright © 2018-2021 Wenke99.com All rights reserved

工信部备案号浙ICP备20026746号-2  

公安局备案号:浙公网安备33038302330469号

本站为C2C交文档易平台,即用户上传的文档直接卖给下载用户,本站只是网络服务中间平台,所有原创文档下载所得归上传人所有,若您发现上传作品侵犯了您的权利,请立刻联系网站客服并提供证据,平台将在3个工作日内予以改正。