近些年来,国家对事业单位固定资产给予了高度重视,并提出了一些要求。特别是在2014年1月1日起,对事业单位固定资产在审批、采购、核算、处置等方面都有了新政策,总之国有固定资产管理已逐步向企业化迈进。我们知道事业单位固定资产是其公共服务的重要物质基础,那么如今事业单位对固定资产管理如何?笔者通过肤浅的社会调查与自身的工作经历想在此做如下探讨。 In recent years, the state has attached great importance to the fixed assets of public institutions and put forward some requirements. Especially since January 1, 2014, there have been new policies on the examination, approval, procurement, accounting and disposal of fixed assets of public institutions. In short, the management of state-owned fixed assets has been progressively led by enterprises. We know that the fixed assets of public institutions is an important material basis for their public services. Now how about the management of fixed assets by public institutions? The author wishes to make the following discussion through his superficial social investigation and his own work experience.