固定资产在法人总资产中往往占据较大比重,具有数量大、品种多、性质复杂等特征,其管理的优劣直接关乎法人主体整体运行成效和发展成果。目前固定资产管理还存在内控制度建立不完善、财务核算手续不规范、资产入账工作质量不高、资产长期闲置等现象。国有固定资产通过国有资金形成,属于国家财 The fixed assets often occupy a large proportion of the total corporate assets, with such characteristics as large quantity, variety and complex nature. The merits of their management are directly related to the overall operation effectiveness and development achievements of legal persons. At present, there are still some problems in the management of fixed assets such as imperfect internal control system, irregular financial accounting procedures, poor quality of asset accounting and long-term idle assets. The state-owned fixed assets are formed through state-owned funds and belong to state money