资产清查,是会计事后监督的一种方法,也是内部控制的一种手段。行政事业单位所使用的资产,使用权属于单位,但所有权属于国家。对行政事业单位开展资产清查,可以保障行政事业单位资产的安全和完整,也维护了国家对行政事业单位资产所有权的完整性。本文从行政事业单位资产清查的几个方面进行了阐述,从而对资产清查中发现的个别问题进行了分析、思考。 Asset inventory, accounting supervision is a way of post-mortem, but also a means of internal control. The assets used by administrative institutions belong to the unit, but the ownership belongs to the state. Carrying out inventory of assets by administrative institutions can guarantee the safety and integrity of the assets of administrative institutions and also safeguard the integrity of state ownership of assets in administrative institutions. This article elaborates several aspects of assets inventory in administrative institutions, and then analyzes and ponders on the individual problems found in asset inventory.