事业单位的固定资产不仅是事业单位的重要经济资源,更是开展业务活动、完成科研工作的基本条件,最重要的是,它还是事业单位进行深化改革、实现经济与科技相结合的物质基础。因此,加强事业单位资产的核算与管理具有非常重要的意义。本文就固定资产在事业单位的核算和管理方面的问题进行了分析,并探讨了相关解决措施。 The fixed assets of public institutions are not only the important economic resources of public institutions, but also the basic conditions for carrying out business activities and completing scientific research. Most importantly, they are also the material basis for public institutions to deepen reforms and realize the combination of economy and science and technology. Therefore, it is very important to strengthen the accounting and management of the assets of public institutions. This article analyzes the problems of fixed assets in the accounting and management of public institutions, and discusses the related solutions.