近几年来,随着我国财政改革步伐的加快,行政事业单位的资产管理也面临着新的改革。把行政事业单位的资产管理和预算管理二者有机的结合,也将成为公共财政资产整合当中的一项重大举措。作为行政事业单位财政管理重要组成部分的资产管理,如果能够与预算管理做到相辅相成,并且最终形成一套便于执行的系统方案,那么将对我国行政事业单位的财政管理起到很大的推动作用。 In recent years, with the acceleration of the fiscal reform in our country, the asset management of administrative units is also facing new reforms. The organic combination of asset management and budget management in administrative units will also become a major measure in the integration of public financial assets. As an important part of the financial management of administrative institutions, asset management can complement the budget management and finally form a set of system solutions that can be easily implemented, which will greatly promote the financial management of our country’s administrative institutions .