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根据事业单位资产的性质、特点和使用的实际情况,事业单位资产的内容主要包括4个方面:流动资产、固定资产、无形资产和对外投资。资产管理在事业单位经济管理中占有较为重要的位置。本文首先阐述了事业单位资产管理的内容,其次分析了加强对事业单位资产管理的原因,最后还从建立事业单位资产管理责任制;健全事业单位资产管理内控评价指标体系;共享事业单位资产,有效降低行政成本;加强对事业单位投资管理;正确制定事业单位资产管理目标;强化事业单位资产管理人员的素质和行为准则等几个方面对如何提高事业单位资产管理水平提出了自己的看法和建议,具有一定的参考价值。
According to the nature, characteristics and actual use of the assets of public institutions, the contents of public institutions’ assets mainly include four aspects: current assets, fixed assets, intangible assets and foreign investment. Asset management occupies a more important position in the economic management of public institutions. This article first elaborates the contents of the asset management of PSUs, then analyzes the reason of strengthening the asset management of PSUs, and finally establishes the system of asset management responsibility of PSUs; perfects the asset management internal control evaluation index system of PSUs; shares the assets of PSUs effectively Reduce administrative costs; strengthen the investment management of institutions; correctly develop the assets management objectives of institutions; strengthen the quality and code of conduct of asset managers of institutions and other aspects of how to improve the level of asset management institutions put forward their own views and suggestions, Has a certain reference value.