笔者在《预算会计》教学过程中，发现现行《行政单位会计制度》中关于固定资产报废、毁损的会计处理有待改进。 按制度规定，行政单位的固定资产由于损耗或其他原因致使不能再使用时，应进行清理办理报废、毁损手续。报废、毁损固定资产清理过程中发生的净收入，记入“其他收入 In the process of teaching “Budget Accounting”, I found that the accounting treatment of the retirement and damage of fixed assets in the current Accounting System of Administrative Units needs to be improved. According to the regulations, when the fixed assets of an administrative unit are no longer used due to loss or other reasons, they should be cleared for scrapped and damaged procedures. Scrapped or damaged the net income incurred in the process of liquidation of fixed assets, and recorded the other income