事业单位资产管理的改革方向是资产管理和预算管理的整合。它能够有效的提升科研单位的资产管理水平,深化部门的预算管理,具有很大的重要意义。就此,本文针对科研单位的资产管理和预算管理整合所需要注意的问题,提出了相关的策略。 Institutional reform of asset management direction is the integration of asset management and budget management. It can effectively improve the level of asset management of research institutes and deepen the department’s budget management, which is of great significance. In this connection, this paper puts forward the relevant strategies for the problems that need to pay attention to the integration of asset management and budget management of scientific research units.