预算一体化视域下辽宁行政事业单位资产管理问题探究  

Research on Assets Management in Liaoning Administrative Institutions under the View of Budget Integration

作　　者：闫勇[1] 伏顺超 徐敏慧[1] Yan Yong;Fu Shuanchao;Xu Minhui

机构地区：[1]辽宁大学

出　　处：《理论界》2023年第8期52-59,共8页Theory Horizon

基　　金：2022年度辽宁省财政科研基金一般项目“提升辽宁行政事业单位资产信息化精细化管理水平研究”(22C006)的研究成果。

摘　　要：随着我国经济的快速发展,行政事业单位资产规模展现体量大、增速快等特点,为提升资产管理水平,更好地服务社会经济发展,以信息化推动行政事业单位资产管理的科学化、精细化成为资产管理的主要研究方向。本文分析了在预算管理一体化背景下,辽宁省行政事业单位资产信息化管理中存在的问题,并按照《行政事业性国有资产管理条例》要求,探索行政事业单位资产管理系统与一体化管理体系的适配解决方案。从信息互联互通、目标有机结合、提升资源配置水平等方面梳理总结资产管理融入一体化预算管理的意义成效,为行政事业单位资产管理与预算管理一体化系统地深度融合提供借鉴。With therapid development of economy in China,the assets of administrative institutions show the characteristics of large volume and rapid growth.Inorder to improve theleve1l of assets management and better serve the development of social economy,it has become the main research direction of asset management to promote scientific and refined asset management of administrative institutions by informatization.This paper analyzes the problems existing in theinformation managemenot f assets in administrative institutions of Liaoning Provincee under the background of budget management integration,and according to the requirementsof the Regulations on the Management of State-owned Assets for Administration and Institutions,explores the suitablesolution of asset management system and integrated management system of administrative institutions.This paper summarizes the significance andeffects of integrating asset management into integrated budget management from aspects of information interconnection,organic integration ofobjectives,and improvement of resource allocation,providing reference for the deep integration of asset management and budget management systems in administrative institutions.

关 键 词：预算管理一体化 行政事业单位 资产管理 

分 类 号：C93[经济管理—管理学]