随着国家对科技条件的投入力度的不断加大,科研事业单位固定资产不断增加,加强资产管理也是内部控制体系建立的要求。各科研事业单位对货币资金的管理都非常重视,相关的管理制度十分完善。而当货币资金转化为实物资产时,在管理工作中就会出现许多薄弱环节。本文分析了存在的问题,并提出了对策建议。 With the continuous investment in state science and technology, the number of fixed assets in research institutes is on the rise. Strengthening asset management is also a requirement for the establishment of an internal control system. All research institutions attach great importance to the management of monetary funds, and the relevant management system is perfect. When monetary funds are converted into physical assets, there will be many weaknesses in management. This article analyzes the existing problems and puts forward countermeasures and suggestions.