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随着财政体制改革的推进,无论是我国的法律基础、制度要求,还是国内外实践经验来看,基于预算管理是资产管理的有力手段和有效工具。基于目前事业单位国有资产管理与预算管理脱节、全国没有形成资产管理与预算管理相结合统一规范的模式背景下,本论文通过对资产管理与预算管理相结合的关键和流程的分析,初步构建以预算管理为基础的国有资产管理框架构建。
With the promotion of the reform of the financial system, both the legal foundation and the system requirements of our country, as well as practical experience both at home and abroad, based on the budget management is a powerful tool and an effective tool for asset management. Based on the current state-owned assets management and budget management out of line, the country did not form a unified asset management and budget management model background, the paper through the combination of asset management and budget management and the key to the process of building a preliminary Building a State-owned Assets Management Framework Based on Budget Management.