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对于国有企业而言,资产管理与预算管理均是确保企业公共支出有效性的重要保证,同时也是国有企业进行理财的两个关键环节,将资产管理与预算管理相结合,对于国有企业进行财务管理具有重要意义。本文从国有企业资产管理与预算管理之间的关系入手,分析当前国有企业资产管理与预算管理面临的主要问题,进一步提出加强国有企业资产管理与预算管理相结合的具体对策。
For state-owned enterprises, both asset management and budget management are important guarantees to ensure the effectiveness of public expenditures. They are also the two key links for state-owned enterprises to manage their financial affairs. They combine asset management with budget management and financial management of state-owned enterprises It is of great significance. This paper starts with the relationship between asset management and budget management of state-owned enterprises, analyzes the main problems that the state-owned enterprises face in asset management and budget management, and further proposes specific measures to strengthen the combination of asset management and budget management of state-owned enterprises.