以监企分离为主体的监狱体制改革在进一步进行,在这一环境下,如何将监狱生产资产和行政资产合理划分,并在合理划分的基础上将资产管理和预算管理有效结合起来,是当前加强监狱固定资产管理的重要任务。在新的《预算法》的环境下,监狱管理部门如何加强其固定资产的预算和管理工作,文章在对新《预算法》进行简要解析的情况下,提出一些改进措施。 Under this circumstance, how to rationally divide prison production assets and administrative assets and effectively combine asset management with budget management on the basis of a reasonable division? Strengthen the prison’s fixed assets management important task. Under the new “Budget Law” environment, how the prison administration can strengthen the budget and management of its fixed assets? In the context of a brief analysis of the new “Budget Law”, the article proposes some improvements.