资产与经费相结合管理,是资产管理与预算管理相结合的进一步深化,是指将资产融入经费预算、核算、决算的全过程,使资产与经费在价值上真正融合,在管理上双向管控,实现钱物统筹的资产管理改革目标。资产与经费实质上是资源的两种表现形态,二者既相互依存,又可以相互转化,资产管理改革的深入发展应当由资产管理与预算管理相结合,转变为资产与经费相结合管理,实现由两个管理主体向一个管理主体的转变。为此,必须做好以下几项工作: The combined management of assets and funds is the further deepening of the combination of asset management and budget management. It refers to integrating the assets into the entire process of budgetary appropriation, accounting and final accounts so that the assets and funds are truly merged in value, managed and controlled in both directions, Achieve the balance of money asset management reform goals. Assets and funds are essentially two manifestations of resources. The two are interdependent and can be transformed into each other. The further development of asset management reform should be combined with asset management and budget management, combined with management of assets and funds to achieve The transition from two management entities to one management entity. To do this, we must do the following: