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在2006年,我国财政部提出了《事业单位国有资产管理标准》,其中提到:事业单位在对国有资产进行管理期间,需要始终坚持以预算管理同资产管理结合在一起的方法为准则,对预算管理及资产管理进行统一。从中可以发现,预算管理及资产管理的合理性,是增强事业单位财务树立能力的必然要求。但是,在目前我国事业单位资产管理与预算管理结合的实际工作中,尚存许多的问题有待解决。基于此,本文简要论述了现今我国事业单位在进行预算管理及资产管理相结合过程中的情况,并探讨了怎样推动事业单位科学合理的将预算管理与资产管理结合在一起的措施。
In 2006, China’s Ministry of Finance put forward the “State-owned Assets Management Standards of Institutions”, which mentioned that: During the period of management of state-owned assets, PSUs should always adhere to the principle of combining budget management with asset management as the criterion, Budget management and asset management unified. It can be found out that the rationality of budget management and asset management is a necessary requirement to enhance the institutional capacity of financial establishment. However, there are still many problems to be solved in the practical work of combining asset management with budget management in our country’s public institutions. Based on this, this article briefly discusses the current situation of our country’s public institution in the process of combining budget management and asset management, and discusses how to promote the scientific and reasonable measures of combining the budget management and asset management in public institutions.