在行政事业单位中,资产管理与预算管理是不可分割的辩证关系,这就决定了二者结合的必要性。只有将资产、预算两方面的管理工作,有机结合起来,才能有效提高财务管理水平。但是就目前的情况看,我国行政事业单位内部的资产管理与预算管理结合的不尽如人意。本文从资产管理与预算管理的关系、存在的问题、结合的必然性以及结合的策略与思路等四个方面来阐述如何做好资产管理与预算管理的结合。 In administrative units, asset management and budget management are inseparable dialectical relations, which determines the necessity of combining the two. Only by combining the management of assets and budget can we effectively improve the level of financial management. However, judging from the current situation, the combination of asset management and budget management within the administrative units in our country is not satisfactory. This article elaborates how to make a combination of asset management and budget management from four aspects: the relationship between asset management and budget management, the existing problems, the inevitability of combining and the strategy and thinking of combination.