本文,简要阐述了新会计制度对事业单位固定资产管理相关规定的变化,进而重点从强化固定资产管理意识、采用新的固定资产核算方法、明确固定资产管理责任、建立健全科学的监督机制等几个方面探讨了新会计制度下完善事业单位固定资产管理的对策。 This article briefly describes the new accounting system on the institutional changes in the management of fixed assets, and then focus on strengthening awareness of fixed asset management, the use of new methods of accounting for fixed assets, a clear responsibility for the management of fixed assets, establish and improve the scientific monitoring mechanism, etc. In this aspect, the countermeasures to improve the management of fixed assets in public institutions under the new accounting system are discussed.