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国有资产是国民经济发展的重要基础。近年来,财政部相应制定了《事业单位国有资产管理暂行办法》、《中央级事业单位国有资产管理暂行办法》、《中央级事业单位国有资产处置管理暂行办法》、《中央级事业单位国有资产使用管理暂行办法》等相关制度,对行政事业单位资产管理的范围、管理机构及职责、资产配置、资产使用、资产处置、资产评估等做出了全面的规定。总之,国有资产是发挥财政性资金投资效益的重要载体,但资产管理作为财务管理的重要组成部分,一直没有得到应有的重视,部分农业事业单位资产管理意识还比较薄弱,重钱轻物、重购置轻管理的思想仍然存在,这些意识的存在造成了这些问题的产生,因此有必要进一步加强对农业事业单位国有资产的管理。
State-owned assets are an important foundation for the development of the national economy. In recent years, the Ministry of Finance formulated the Interim Measures for the Administration of State-owned Assets of Public Institutions, the Interim Measures for the Administration of State-owned Assets of Central-level Institutions, the Interim Measures for the Management of State-owned Assets of Central-level Institutions, Interim Measures for the Administration of Use, "and other related systems, make comprehensive provisions on the scope of asset management, administrative agencies and responsibilities, asset allocation, asset utilization, asset disposal and assets appraisal of administrative institutions. In short, state-owned assets is an important carrier of the effectiveness of financial capital investment. However, as an important part of financial management, asset management has not received the attention it deserves. Some of the agricultural institutions have a weak awareness of asset management, The idea of re-purchase and light management still exists. The existence of these awareness causes these problems. Therefore, it is necessary to further strengthen the management of state-owned assets in agricultural institutions.