行政事业单位资金来源、运用比较单一,会计事项简单,没有企业单位复杂,不进行成本核算,单位负责人没有引起足够的重视,会计人员业务水平参差不齐,很多单位没有专职会计,有办公室人员兼职,造成固定资产核算管理混乱。主要存在问题有:一、固定资产核算不及时,尤其是房屋建筑物,行政事业单位的资金来源主要依靠财政拨款,由于财政资金的不足,部分建筑物匆忙上马,资金缺口得不到及时补充,施工单位代垫款项过多,发生的财务纠纷较多,不能及时进行工程决算, Administrative unit funding sources, the use of relatively simple, simple accounting matters, there is no complex business unit, without cost accounting, the unit responsible person did not pay enough attention to the uneven level of accounting personnel business, many units without full-time accounting, office staff Part-time, resulting in confusion in the management of fixed assets accounting. The main problems are: First, the fixed assets are not accounted for in a timely manner, especially in the construction of buildings and administrative institutions. The main source of funding depends mainly on financial appropriation. Due to insufficient financial resources, some buildings were launched in a hurry and the funding gap was not replenished in time. Construction units overdraft funds too much, there are more financial disputes, not timely project final accounts,