随着部门预算、政府采购、国库集中支付等项财政管理改革的推进,公共财政框架体系正逐步建立。配合财政收支改革,财政工作也将由单一的分配型财政向管理型财政和效益型财政转变,而加强和规范行政事业单位资产与财务管理恰恰是管理型财政和效益型财政的客观要求所在。 一、加强资产与财务管理的必要性 (一)资产自身的涵义要求加强对其进行有 With the progress of financial management reforms such as departmental budgets, government procurement, centralized treasury payment, etc., the public financial framework is being gradually established. With the reform of fiscal revenue and expenditure, the fiscal work will also shift from a single distributional finance to a management finance and a profitability finance. To strengthen and standardize the assets and financial management of administrative units is precisely the objective requirement of management-oriented finance and efficiency-based finance. First, the need to strengthen asset and financial management (A) the meaning of the asset itself requires strengthening its