资产管理在消防部队日常管理过程中有着重要的作用,其能够维持正常的经济活动,也能促进部队战斗力的不断加强。目前,全国消防部队正在积极搞好资产管理工作,从多个方面采取了预算工作的监督和控制,创造了理想的经济效益,但同时也暴露出了资产与预算管理的相关问题。针对这一点,本文重点分析了消防部队的资产与预算管理相结合的相关问题。 Asset management plays an important role in the day-to-day management of firefighting units. It can maintain normal economic activities as well as enhance the combat effectiveness of the units. At present, the national fire brigade is actively doing a good job in asset management and has taken the supervision and control of budget work from various aspects to create the ideal economic benefits. However, it also exposes the problems related to assets and budget management. In this regard, this article focuses on the fire department’s asset and budget management issues related to the combination.