论文部分内容阅读
资产管理与预算管理相结合是目前深化改革国有资产管理体制,深化改革部门预算,实现财政精细化、科学化管理的客观要求。目前一些单位对二者的结合认识不到位,在一定程度上存在着制度建设滞后,工作机制和工作流程不够健全,审核范围不够完整,预算安排与单位资产存量以及资产绩效管理关联性较差等问题。通过创新资产管理与预算管理相结合的理念,建立健全“二者”相结合的机制,配套衔接的标准规范体系、工作流程、审核机制和资产管理绩效评价机制,加强社会监督,严肃管理制度,对提高单位资产管理及预算管理水平具有非常重要的意义。
The combination of asset management and budget management is the objective requirement of deepening the reform of the state-owned assets management system, deepening the reform of the departmental budget, and achieving the financial refinement and scientific management. At present, some units do not recognize the combination of the two. To a certain extent, there are lagged systems, inadequate working mechanisms and work processes, inadequate audit scope, poor correlation between budget arrangement and unit assets inventory, and asset performance management problem. Through the combination of innovative asset management and budget management, the Company established a sound and “two” combination of mechanisms, coordinated standardization system, work flow, audit mechanism and asset management performance evaluation mechanism, strengthened social supervision and management System, to improve the unit of asset management and budget management is of great significance.