固定资产作为行政事业单位重要的经济资源,在国有资产中占有较大比重,并且随着国家对行政事业单位固定资产投入的不断增加以及单位服务质量的逐步提高,固定资产规模、种类也逐渐加大,在新常态下加强固定资产管理的重要性日益凸显。虽然各级各有关部门制定出台了一系列关于固定资产的法律法规和约束性规定,但具体到单位实践运用中仍然存在着诸多问题。本文就行政事业单位固定资产管理作一探讨。 As an important economic resource of administrative institutions, fixed assets occupy a large proportion of state-owned assets. With the continuous increase in investment in fixed assets by administrative agencies and the gradual improvement of service quality, the scale and type of fixed assets gradually increase The importance of strengthening the management of fixed assets under the new normal has become increasingly prominent. Although all relevant departments at all levels have promulgated a series of laws, regulations and binding rules on fixed assets, there are still many problems in the practical application of the units. This article discusses the management of fixed assets in administrative institutions.