建立现代财政制度是党的十八届三中全会立足全局、面向未来提出的重要战略思想。加强行政事业单位国有资产管理是财政工作的重要组成部分,也是完善财政治理体系、建立现代财政制度的基础环节。本文从现代财政与行政事业单位国有资产管理的内在联系入手,分析当前资产管理中存在的主要问题,进而提出深化资产管理体制机制改革的策略构想。 The establishment of a modern financial system is an important strategic thinking put forward by the Third Plenary Session of the 18th CPC Central Committee in the light of the overall situation and facing the future. Strengthening the management of state-owned assets in administrative institutions is an important part of the financial work and the basic link in perfecting the financial governance system and establishing a modern financial system. This article starts with the internal relationship between state-owned assets management of modern finance and administrative institutions, analyzes the main problems existing in the current asset management, and then puts forward the strategic idea of ​​deepening the reform of the system of asset management.