1999年,国务院机关事务管理局把农业部列为建立机关后勤服务费用结算制度的试点单位,经过一年多的工作实践,我们已初步形成了一套结算做法。　　一、以转变观念为先导　　后勤服务费结算制度的建立是实现后勤服务社会化的关键,要做好这项工作,首先必须转变观念。在社会主义市场 In 1999, the State Council’s Bureau of State Administration organized the Ministry of Agriculture as a pilot unit for setting up an institution’s logistics service fee settlement system. After more than a year of work practice, we have initially formed a set of settlement practices. First, to change the concept as the guide Logistics service fee settlement system is to achieve the key to socialization of logistics services, to do this work, we must first change the concept. In the socialist market