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财政部2006年部长36号令发布的《事业单位国有资产管理暂行办法》明确提出“应当坚持资产管理与预算管理相结合的原则,推行实物费用定额制度,促进事业资产整合与共享共用,实现资产管理和预算管理的紧密统一;应当坚持所有权和使用权相分离的原则;应当坚持资产管理与财务管理、实物管理与价值管理相结合的原则。”该办法以制度的形式为高校资产管理与预算管理相结合提供了理论依据。这对于提高高校资产管理水平,进一步深化部门预算改革,具有十分重要的意义。
The “Provisional Measures for the Administration of State-owned Assets of Institutions” promulgated by the Minister of the Ministry of Finance in 2006 clearly states: “The principle of combining assets management with budget management should be adhered to; the quota system of in-kind expenses should be implemented to promote the sharing and sharing of assets and the realization of assets Management and budget management should be closely integrated; the principle of separation of ownership and usufruct should be adhered to; the principle of combining asset management with financial management, physical management and value management should be adhered to. ”This approach takes the form of system for the management of college assets and The combination of budget management provides a theoretical basis. This is of great significance for raising the level of assets management in colleges and universities and further deepening the reform of departmental budgets.