基于高校固定资产使用绩效的预算管理模式研究

Research on Budget Management Model Based on Fixed Assets Using Performance of Universities

长期以来高校固定资产的管理一直存在与预算管理脱节问题,并引发资源严重浪费的现象。在2015年新预算法提出的原则和要求下,建立与固定资产绩效相结合的预算管理模式,将固定资产使用绩效纳入预算管理的范围,以达到固定资产的动态管理和资源优化配置,将成为高校固定资产管理的有效途径。

There has been a disconnect between fixed asset management and budget management in universities for a long time, which lead to a serious waste phenomenon of resources. Under the principles and requirements of new budget law in 2015, it will be an effective way of establishing budget management combined with fixed asset performance, using performance into the scope of budget management in order to achieve the dynamic management and resources optimization.