CAJ | 학술논문

《事业单位国有资产管理暂行办法》（财政部令第36号）正式提出了资产管理要与预算管理相结合的新理念，笔者就资产管理与预算管理互为前提与基础以及相互制约相互促进的关系、高校资产管理与预算管理相脱节的原因方面入手，从编报预算中附加填报重大资产存量和国有资产收益情况、建立资产管理的信息化平台、将资产处与非税处合并办公、开展固定资产清理核实工作等六方面对高校资产管理与预算管理有机结合提出基本思路，旨在建立规范而长效的高校资产管理机制。
《사업단위국유자산관리잠행판법》（재정부령제36호）정식제출료자산관리요여예산관리상결합적신이념，필자취자산관리여예산관리호위전제여기출이급상호제약상호촉진적관계、고교자산관리여예산관리상탈절적원인방면입수，종편보예산중부가전보중대자산존량화국유자산수익정황、건립자산관리적신식화평태、장자산처여비세처합병판공、개전고정자산청리핵실공작등륙방면대고교자산관리여예산관리유궤결합제출기본사로，지재건립규범이장효적고교자산관리궤제。
Temporary Measures on National Assets Management (NO 36 order of Ministry of Finance) puts forward a new idea that assets management shall be combined with budget management. The au-thor probed into the relationship between assets management and budget management and the reason why they are disconnected with each other for the time of being; the countermeasures include: compil-ing important state-owned assets stock and state-owned asset profits while compiling the budget;estab-lishing an informational platform for assets management;integrating assets department and non-taxation department; carrying out assets review to integrate assets management and budget management so as to establish a standard and sustainable asset management system in higher educational organizations.