行政单位的固定资产多为非生产用固定资产,包括房屋及建筑物、专用设备、通用设备、家具等,是行政事业单位履行各项职能、维持正常运转的重要物质基础。长期以来,固定资产管理作为行政单位的内部管理短板,存在着诸多问题,使得资产使用效率低下。加强固定资产管理,是打造“高效行政”的客观要求,也是深化改革的急需之举。 Most of the fixed assets of the administrative units are non-production fixed assets, including houses and buildings, special equipment, general equipment and furniture, which are the important material bases for the administrative institutions to perform their respective functions and maintain their normal operation. For a long time, as a weak unit of internal management of the administrative unit, fixed assets management has many problems, making the use of assets inefficient. Strengthening the management of fixed assets is an objective requirement for creating an “efficient administration” and an urgent move to deepen the reform.