摘要
资产管理与预算管理是高校财务工作的关键内容,对统筹财政资源、规范国有资产配置与提高财政资金管理效率具有重要意义。目前高校资产管理存在资产管理目标不明晰、缺乏健全管理体制、管理信息化孤岛、无形资产管理盲点多等现实问题。从促进高校资产管理与预算管理有机融合角度提出科学制定中长期资产规划、提高资产预算管理意识、信息技术融合、加强无形资产管理、结合评价等路径。
Asset management and budget management are the key contents of financial work in colleges and universities.They are of great significance for coordinating financial resources,standardizing the allocation of state-owned assets and improving the efficiency of financial fund management.At present,there are many practical problems in asset management,such as unclear asset management objectives,lack of sound management system,isolated island of management information,and many blind spots in intangible asset management.From the perspective of promoting the organic integration of asset management and budget management,it put forward some paths in this paper,such as scientifically formulating medium and long-term asset planning,improving the awareness of asset budget management,information technology integration,strengthening intangible asset management and combining evaluation.
作者
徐琴
XU Qin(Finance Office,Tongling University,Tongling,244061,Anhui)
出处
《蚌埠学院学报》
2022年第1期35-38,共4页
Journal of Bengbu University
基金
铜陵学院人才基金项目(2015tlxyrc03)
安徽省质量工程项目(2019mooc290)。
关键词
高校
资产管理
预算管理
融合
colleges and universities
asset management
budget management
integration
