政府会计制度下行政事业单位资产管理优化策略分析  

Analysis on the Optimization Strategy of Asset Management of Administrative Institutions under the Government Accounting System

作　　者：王元正 王悦[1] 王茂武[1] WANG Yuanzheng;WANG Yue;WANG Maowu(Chinese Center for Disease Control and Prevention,Beijing,102206 China)

机构地区：[1]中国疾病预防控制中心,北京102206

出　　处：《中国卫生产业》2022年第16期134-137,共4页China Health Industry

摘　　要：资产管理作为行政事业单位内部管理的要点,关系着单位资源是否能够合理配置。特别是新的政府会计制度,为资产管理提出了新的要求。行政事业单位在预算一体化规范建设进程中,只有根据新的要求完善资产管理制度,融入预算一体化建设,不断调整资产管理工作流程和内容,科学规范开展资产管理工作,才能在财政收入增速减缓,落实“过紧日子”要求的背景下,提升资产管理效益和效率,防止国有资产的流失,助力财政治理现代化。对此,本文分析政府会计制度下行政事业单位资产管理产生的变化,积极探索资产管理优化策略,以期促进行政事业单位内部资产管理工作的有序开展。As the main point of internal management of administrative institutions,asset management is related to whether the resources of the unit can be reasonably allocated.In particular,the new government accounting system has put forward new requirements for asset management.In the process of standardizing the construction of budget integration,administrative institutions can only improve the asset management system according to the new requirements,integrate into the budget integration construction,continuously adjust the work flow and content of asset management,and carry out asset management work in a scientific and standardized manner.Only in the context of the slowdown in fiscal revenue growth and the implementation of the requirements of“tight days”,the effectiveness and efficiency of asset management can be improved,the loss of state-owned assets can be prevented,and the modernization of fiscal governance can be facilitated.In this regard,this paper analyzes the changes in the asset management of administrative institutions under the government accounting system,and actively explores asset management optimization strategies,in order to promote the orderly development of internal asset management in administrative institutions.

关 键 词：政府会计制度 行政事业单位 资产管理 预算一体化管理 

分 类 号：R19[医药卫生—卫生事业管理]