改革开放以来,我国经济发展进入了高速腾飞期,特别是国有资产的发展更加引人注目。在经济发展的同时,我国对于行政事业单位资产管理和调控力度却没有紧跟时代步伐。实际上,行政事业单位的资产管理与预算管理是国有资产管理的重要组成部分,直接影响了国有资产的安全和使用效率。因此,如何有效将行政事业单位的资产管理与预算管理进行结合,是本文研究的重点。 Since the reform and opening up, China’s economic development has entered a period of rapid take-off and development. In particular, the development of state-owned assets has drawn even more attention. At the same time of economic development, our country does not keep up with the pace of asset management and control of the administrative units. In fact, the administration of assets and budget of administrative units is an important part of the management of state-owned assets, which directly affects the safety and efficiency of the utilization of state-owned assets. Therefore, how to combine the assets management and budget management of administrative institutions effectively is the focus of this paper.