高职院校资产管理与预算管理相结合的思考  

On a Combination of Asset Management and Budget Management in Higher Vocational Colleges

作　　者：尤咏[1] 

机构地区：[1]南京交通职业技术学院后勤管理处,江苏南京211188

出　　处：《江苏经贸职业技术学院学报》2015年第5期30-32,共3页Journal of Jiangsu Institute of Commerce

摘　　要：资产是高职院校开展正常的办学工作的重要支柱和保障。随着高职院校资产逐年增多,管好、用好资产受到社会广泛关注。预算是高职院校治理的经济基础和资源分配的重要工具,资产管理的效果与预算管理密不可分。从财政改革视角,提出将高职院校资产管理与预算管理相结合的对策建议。Assets are the important pillar and security for higher vocational colleges to carry out normal activities in running schools. With an increasing number of assets, the utilization of asset has received the wide concern from the society. Budget is the economic foundation of higher vocational colleges management and an important tool of resource allocation. The effect of asset management is closely attached to budget management. The countermeasures and suggestions on the combination of asset management and budget management are provided from the perspective of reform.

关 键 词：高职院校 资产管理 预算管理 结合 

分 类 号：F23[经济管理—会计学]