作为我国行政事业单位资产中的重要组成部分,固定资产并不能为事业单位带来直接的经济效益,它的使用能保证事业单位各项工作能够顺利的进行,为国家的宏观调控服务。本文将站在财务管理的高度对我国事业单位在新事业单位会计制度下固定资产的管理进行研究与分析。 As an important part of the assets of administrative units in our country, fixed assets can not bring direct economic benefits to public institutions. Its use can ensure the smooth progress of all work in public institutions and serve the macro-control of the country. This paper will study and analyze the management of the fixed assets of the public institutions in our country under the accounting system of new institutional units from the height of financial management.