事业单位资产是国有资产的重要组成部分。加深对事业单位资产管理的思考,既是我国市场经济体制改革的基本目标,也是我国公共财政体制建设完善的重要目标。本文从事业单位资产管理的现状入手,指明了资产管理存在的问题,并论述了事业单位资产管理的瓶颈,最后提出了事业单位资产管理改革的思路和对策。 Institutional assets are an important part of state assets. Deepening the thinking on asset management in public institutions is not only the basic goal of the reform of the market economy system in our country, but also the important goal of improving and building our public financial system. This article begins with the status quo of the asset management of the institutions, points out the problems existing in the asset management, and discusses the bottleneck of the asset management of the public institutions. Finally, it puts forward the ideas and countermeasures of the asset management reform in the public institutions.