文章依据国家相关会计制度规定,具体地分析了事业单位现有经营性固定资产会计核算方法的利弊,创新地探讨了事业单位经营性固定资产的会计核算方法,便于事业单位对经营性固定资产的会计核算、减少纳税调整的工作量,解决了经营性活动成本核算不完整,虚减经营成本的问题。 Based on the relevant national accounting regulations, the article analyzes the pros and cons of the existing accounting methods of fixed assets in operation, and explores the accounting methods of operating fixed assets in public institutions in an innovative way, Accounting, reducing the workload of tax adjustments, to solve the business activity cost accounting is not complete, the problem of running costs.