对校办企业组建资产经营公司的必要性探讨

我国校办产业发展中目前出现的主要问题,即产权关系不顺,企业的责、权、利不明确;管理体制不规范,没有相应的激励机制和约束机制;校办企业的人事制度不规范,劳动人事关系不明确;校办企业的财务管理中会计控制不力,财务监督薄弱,企业的发展规模受到制约。要解决这些问题就需要构建学校管理企业的新体制,即成立经营性资产管理部门,组建国有的资产经营公司;建立现代企业制度,鼓励创办科技型企业;建立新型的企业人事制度,完善劳动人事关系;健全行之有效的财务管理决策机制。使我国校办产业走上良性、可持续发展的轨道。

The Discussion about the Asset-operation Company Formed by School-run Industry

In this paper,the main problems in the development of the school-run industry are discussed.The main problems are the followings: the property rights relation is not clear;the responsibilities,rights and profits are not divided clearly;the administrative system is not normal and the corresponding exciting mechanism and constrain mechanism are not set up;the personel system and the labor relation are not definite;the accounting control is not enough in financial management;and the financial supervision is lack.Asaresult the development of the school-run industry is confined.Above these questions,the following new ideas to run the school-run industry is suggested: setting up the managerial property management department,forming state-owned assetoperation company;setting up the modern enterprise system;encouraging to form scientific enterprise;setting up new personel system and perfect the labor personel relation;perfecting useful financial management decision mechanism.