车辆在行政事业单位中占有重要地位 ,其特点一是占单位固定资产的比重较大 ;二是占单位公用经费比例较大。目前行政事业单位车辆管理混乱的情况不容乐观 ,问题不少。1.车辆是行政事业单位中变动最频繁的固定资产。在车辆调拨、买卖、捐赠等方面手续不完备、凭证残缺的情况时有 Vehicles occupy an important position in the administrative institutions, one of the characteristics of accounting for a larger unit of fixed assets; the second is a larger proportion of public funds. At present, the administration of vehicles in chaos is not optimistic about the situation, many problems. 1. Vehicles are the most frequently changed fixed assets in administrative units. In the allocation of vehicles, trading, donations and other aspects of the formalities are incomplete, sometimes there is evidence of incomplete