科研单位是履行政府公共服务职能的重要载体。固定资产是科研事业单位开展业务活动的主要物质基础。然而,由于管理意识的薄弱,固定资产内部控制制度的不完善以及固定资产核算制度的落后,造成固定资产长期闲置,使用效率低下等现象。本文针对固定资产的内部控制和核算存在的问题,提出一些改进的策略和建议。 Scientific research units are an important carrier of fulfilling the government’s public service functions. Fixed assets are the main material basis for scientific research institutions to carry out business activities. However, due to the weak management awareness, the imperfection of the internal control system of fixed assets and the backwardness of the system of fixed assets accounting, the long-term idleness and inefficient use of fixed assets are caused. This article aims at the problems existing in the internal control and accounting of fixed assets and puts forward some strategies and suggestions for improvement.