资产管理与预算管理两者互为前提和基础,二者紧密结合是提高行政事业单位资产管理水平与财政预算管理水平的必然选择。长期以来,行政事业单位资产管理与预算管理相脱节比较严重,本文从资产管理与预算管理相结合的必然性、目前资产管理与预算管理存在的问题及推进二者相结合的具体措施加以论述。 Assets management and budget management are the preconditions and foundation of each other. The close combination of the two is the inevitable choice to improve the asset management level and budget management level of the administrative units. For a long time, asset management and budget management in administrative units are more disconnected. This article discusses the necessity of the combination of asset management and budget management, the existing problems in asset management and budget management and the specific measures to promote the combination of the two.