论事业单位资产预算管理模式的完善

事业单位国有资产是事业单位提供公共服务的重要资源基础，是事业单位行使职能和正常运营的必要条件。但是，我国的预算管理模式迄今为止仍然是以投入控制为重点的传统管理模式。借鉴发达国家预算管理模式转变过程中加强政府资产管理的经验，提出改善我国事业单位资产管理，必须从改进预算管理模式方面着手，从控制支出逐步向绩效导向转变，从简单预算收支管理向全面财务管理转变，从单一预算控制向建立内部激励和内、外部监督相结合的绩效管理机制转变。

On Improving the Management Model of Enterprise Assets Budget

Enterprise assets is the vital resources of enterprise furnishing public service and the prerequisite of enterprise performing function. But, Chinese budget management model is still the conditional management model which is important of revenue and control. We lend experience that developed countries reinforce administrative assets management during the switching of their budget management to improve enterprise assets management. We must progressively transform effective direction from controlled expenditure, transform overall financial management from simply budget revenue and expenditure and transform mechanism system of effective management which is established the combination of interior administrative control. stimulation and interior and exterior supervisor from simply