高校资产管理与预算管理相结合若干问题探析

Research on the Integration of Assets Management and Budget Management in Higher Educational Organization

《事业单位国有资产管理暂行办法》(财政部令第36号)正式提出了资产管理要与预算管理相结合的新理念,笔者就资产管理与预算管理互为前提与基础以及相互制约相互促进的关系、高校资产管理与预算管理相脱节的原因方面入手,从编报预算中附加填报重大资产存量和国有资产收益情况、建立资产管理的信息化平台、将资产处与非税处合并办公、开展固定资产清理核实工作等六方面对高校资产管理与预算管理有机结合提出基本思路,旨在建立规范而长效的高校资产管理机制。

Temporary Measures on National Assets Management（NO 36 order of Ministry of Finance） puts forward a new idea that assets management shall be combined with budget management.The author probed into the relationship between assets management and budget management and the reason why they are disconnected with each other for the time of being;the countermeasures include： compiling important state-owned assets stock and state-owned asset profits while compiling the budget;establishing an informational platform for assets management;integrating assets department and non-taxation department;carrying out assets review to integrate assets management and budget management so as to establish a standard and sustainable asset management system in higher educational organizations.