在行政事业单位财政管理中,国有资产管理与预算管理是两个重要的方面,两者之间存在着必然联系。但是,长期以来我国行政事业单位一直存在着重资金、轻资产,重购置、轻管理的思想,使得国有资产管理得不到应有的重视,出现了资产与预算相脱节的现象,致使单位资产管理效率偏低,预算执行效果偏差,严重制约着财政预算管理整体水平的提升。为了扭转这一现状,中央和地方积极推进行政事业单位国有资产管理与预算管理的有效对接,使得国有资产管理得到了规范,并且进一步完善了预算管理内容。但是,在国有资产与预算管理对接中仍然存在着不容忽视的问题,必须尽快加以解决,进而保障国有资产配置合理,提高国有资产利用效率,适应公共财政体制深化改革的内在需要。本文从分析行政事业单位国有资产管理与预算管理有效对接的重要意义入手,就对接工作存在的思想认识不足、相关制度建设滞后、资产配置预算编制质量不高、资产收益管理不到位问题进行深入剖析,并针对问题提出相应的解决对策,即提高对接工作重视程度、建立科学规范的资产预算制度、完善国有资产预算编制程序、加强国有资产收益征收管理,期望对促进行政事业单位国有资产管理与预算管理的有效对接有所帮助,从而切实提高财政管理水平。 In the financial management of administrative units, state assets management and budget management are two important aspects, and there is a necessary relationship between the two. However, for a long time, the administrative institutions in our country have always had the thinking of capital, light asset, re-purchase and light management, which makes the management of state-owned assets fail to receive due attention. There is a phenomenon that the assets are out of balance with the budget, The low efficiency and the deviation of the budget execution result in a serious constraint on the overall improvement of the fiscal budget management. In order to reverse this situation, the central and local governments have actively promoted the effective docking of state-owned assets management and budget management in administrative institutions, which has standardized the management of state-owned assets and further improved the budgetary management. However, there are still problems that can not be ignored in the connection between state-owned assets and budget management and must be solved as soon as possible so as to ensure the rational allocation of state-owned assets, improve the utilization efficiency of state-owned assets and adapt to the inherent need of deepening the reform of the public financial system. This article begins with the analysis of the significance of the effective connection between state-owned assets management and budget management in administrative institutions, and analyzes in-depth the existing problems in the docking work such as the lack of ideological understanding, the lagging construction of related systems, the poor quality of asset allocation budgeting and the inadequate management of asset returns , And put forward corresponding solutions to the problems, that is, to increase the importance of docking work, establish a scientific and standardized asset budget system, improve the state-owned assets budget preparation process and strengthen the collection and management of the proceeds of state-owned assets. It is hoped that it will play an important role in promoting the administration and budget of state- Effective management of the docking help, so as to effectively improve the level of financial management.