行政事业单位国有资产处置是一种引起国有资产所有权主体和占有使用主体变更的行为,国有资产处置管理是现阶段行政事业单位对国有资产进行管理的有效环节,只有切实做好国有资产的处置管理工作,才能保证我国的行政事业单位账实相符,促进其财政资源的平衡,杜绝腐败现象,推进我国的和谐社会的建设。 The disposal of state-owned assets in administrative institutions is a kind of behavior which causes the change of the subjects of the ownership of state-owned assets and the subjects of possession. The disposal of state-owned assets is an effective link in the management of state-owned assets by administrative units at this stage. In order to ensure that the administrative units in our country are accountable, promote the balance of their financial resources, eliminate the phenomenon of corruption and promote the building of a harmonious society in our country.