高校资产预算管理工作的探讨

Discussion on Budget Management of Assets in Universities

固定资产是高校行使其职能和正常运营的重要保证,探索资源配置合理,资产利用高效的管理模式,对促进高校内涵发展起重要作用,资产预算是实现这一目标的重要方法和手段。从阐述资产预算在整个资产管理中所起的桥梁作用出发,重点说明加强资产预算管理对理清钱与物关系、强化资产管理与预算管理的结合、促进固定资产管理、实现资源共享等方面起的重要作用;并从资产预算的编制,执行,职能部门的作用,资产预算执行后的调整和绩效评估的角度,分析了编制好资产预算的途径。

Fixed assets are important guarantee for universities to exercise their functions and normal operations. So to explore the rational and efficient management model for the distribution of resources and utilization of assets is very important, because it is able to promote the connotation development of universities. Assets budget is a valid method to achieve this goal. First, this paper discusses the function of assets budget as a bridge in the whole assets management,focuses on strengthening the management of asset budget to sort out the relationship between money and fixed assets, strengthening the management of assets and budget management, promoting the management of fixed assets and achieving resource sharing. Then, the way to prepare a good assets budget is analyzed from the establishment, implementation, adjustment, the role of functional departments, and performance evaluation.