资产管理是高校内部管理的薄弱环节,长期以来存在着重购轻管的问题,造成资产重复购置,资产使用效率低下。为改善这一现状,高校可在资产管理中引入预算管理,促使二者相结合,从而达到强化资产增量制约、优化资产存量配置的目的。本文基于预算管理的视角,对高校资产管理模式的构建路径进行分析。 Asset management is a weak link in the internal management of colleges and universities. For a long time, there is the problem of repurchase of light assets, resulting in the repeated acquisition of assets and the inefficient use of assets. To improve the status quo, colleges and universities can introduce budget management into asset management to promote the combination of the two so as to achieve the purpose of strengthening the restriction of assets increment and optimizing the allocation of asset inventory. Based on the perspective of budget management, this article analyzes the construction path of college asset management.