Research On Asset Management Optimization Of F University Based On Budget Perspective

The asset structure of colleges and universities is complex and various,and the asset management task is heavy and the pressure is great.In December 2022,the Ministry of Finance issued the Guiding Opinions on Invigorating State-owned Assets of Administrative Institutions,requiring further invigorating assets and implementing the government’s requirement of tightening life.So how to manage the assets of colleges and universities becomes an important topic.In the Interim Measures for the Management of State-owned Assets of Public Institutions promulgated by the Ministry of Finance in 2006,it was clearly proposed for the first time that the asset management of public institutions should adhere to the principle of combining asset management with budget management.Subsequently,both the implementation Regulations of the Budget Law and the Regulations on the Management of Administrative State-owned Assets further clarified the principle and practice of combining asset management and budget management.In October 2022,The State Council,in its comprehensive report on the management of state-owned assets in 2021,continued to put forward requirements on the asset management of administrative institutions to continuously promote the integration of asset management into budget management,and to build the coherence of asset allocation,use and disposal.The introduction of a series of policies are aimed at strengthening the organic combination of asset management and budget management,giving full play to the leading role of budget management in asset management and the promoting role of asset management in budget management,improving the efficiency of the use of assets,and preventing the loss and waste of state-owned assets.Although the management thinking of combining assets and budget has been vigorously promoted in the practice for more than ten years,there are still many problems,such as: the use of departments,financial departments and assets departments lack effective communication and coordination;In the preparation of the incremental asset budget,the availability of funds is taken as the "premise and standard",and whether it is reasonable allocation is ignored.After reviewing relevant literature,it is found that the current research on improving the combination of asset management and budget management is basically normative research from a macro perspective,which is mostly limited to presenting problems and explaining significance,relatively abstract and lacking operability.This thesis takes F University as the research object,combines the field survey method and the questionnaire survey method,and from the perspective of budget,sort out and summarize the problems of the disconnection between asset management and budget management in organizational structure,accounting,asset allocation,use and disposal of F University.Based on this,optimization suggestions are put forward to reduce information asymmetry,standardize accounting procedures,optimize asset allocation to reduce unnecessary asset allocation,and improve the information quality of stock assets,etc.,by preparing department balance sheets and other measures.At the same time,the optimized asset management process of F University is presented by means of flow chart,aiming at improving the asset management of F University from the perspective of budget,promoting the effective combination of asset management and budget management,providing reference for universities to improve the efficiency of the use of funds,make full use of the existing stock assets and realize more efficient incremental asset allocation,and implementing the requirements of "tight life".