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财政部和国家科委于1997年3月颁布了科学事业单位财务制度，对固定资产台件单价标准由原规定的一般设备200元以上调升到500元以上；专用设备500元以上调升到800元以上。这样，各级科研单位的财务部门都需凋整固定资产账面数和固定基金总值。除图书和使用年限一年以上的大量同类
The Ministry of Finance and the State Science and Technology Commission promulgated the financial system for scientific institutions in March 1997, and raised the unit price standard for fixed assets to more than 500 yuan from the original general provision of more than 200 yuan. The special equipment above 500 yuan was raised to 800 yuan or more. In this way, the financial departments at all levels of scientific research units need to adjust the book value of fixed assets and the total fixed fund. In addition to books and useful life of more than one year of a large number of similar