行政事业单位资产管理与预算管理相结合的研究

资产管理与预算管理相结合是目前深化改革国有资产管理体制,深化改革部门预算,实现财政精细化、科学化管理的客观要求。目前一些行政事业单位对二者的结合认识不到位,在一定程度上存在着制度建设滞后,工作机制和工作流程不够健全,审核范围不够完整,预算安排与单位资产存量以及资产绩效管理关联性较差等问题。通过创新资产管理与预算管理相结合的理念,建立健全"二者"相结合的机制,配套衔接的标准规范体系、工作流程、审核机制和资产管理绩效评价机制,加强制度执行监督,对提高单位资产管理、预算管理水平及建设节约型政府,具有非常重要的意义。

Research on the Combination of Assets Management and Budget Management in Administrative Institutions

It is of great necessity to promote the further reform to realize the combination of assets management and budget management in state-owned assets, deepen the reform in department budget, and realize the scientific and meticulous financial management. At present, some administrative institutions don＇t have a thorough understanding of the combination of assets management and budget management. In addition, system construction is relativety lagged behind, with the incomplete audit, the low correlation degree among budget arrangement, assets, and assets performance management. It is of realistic significance to improve assets management and budget management to build a conservation-oriented government by renovating management ideas, establishing and improving the mechanism which combines assets management and budget management, along with establishing the standard system, the working process, and the audit mechanism. Meanwhile, it is very important to establish the assets management performance evaluation mechanism, and to strengthen monitorin~ system.