根据事业单位财务会计制度的有关规定,固定资产不计提折旧,固定资产的核算通过“固定资产”和“固定基金”两个科目来核算。固定资产价值除了清理报废外,一直不会改变。固定资产的账面价值只反映历史成本,使固定资产价值与实际价值相背离,并使资产负债表中的账面余额不能反映其 According to the relevant provisions of the financial accounting system of public institutions, fixed assets are not subject to depreciation. The accounting of fixed assets is accounted for through the two subjects of “fixed assets” and “fixed funds.” In addition to cleaning up the value of fixed assets, has not changed. The book value of fixed assets only reflects the historical cost, so that the value of fixed assets deviate from the actual value, and the balance of the book balance does not reflect