近年来,为了加强行政事业单位的监管,我国加大了我国国有资产中的行政事业单位固定资产核算力度,行政事业单位固定资产是国有资产的不可或缺的组成部分,其核算水平的高低对国有资产的保值与增值有着直接的影响。但是当前我国的行政事业单位固定资产核算过程中还存在着一些问题,对核算信息的准确性和有效性产生影响。本文主要研究了行政事业单位固定资产中存在的主要问题,并提出了切实有效的解决对策。 In recent years, in order to strengthen the supervision of administrative units, our country has strengthened the accounting of fixed assets in administrative units in our state-owned assets. The fixed assets of administrative units are an indispensable part of state-owned assets. The preservation and appreciation of state-owned assets have a direct impact. However, at present, there are still some problems in the accounting of fixed assets in administrative units in our country, which have an impact on the accuracy and validity of accounting information. This article mainly studies the main problems existing in the fixed assets of the administrative institutions and puts forward the effective measures to solve them.