固定资产是事业单位重要的经济资源,是完成各项科研、开展业务活动的基本条件,也是事业单位在深化改革中实现科技与经济相结合的极其重要的赖以生存发展的物质基础。随着事业单位办公条件的日益改善,大量现代办公设备的添置,固定资产日趋增加,其价值大到几万元、上百万元的仪器、设备设施,小到几百元的办公用品。但综观事业单位固定资产的核算管理工作,存在着诸多不规范、管理薄弱现象,这些情 The fixed assets are the important economic resources of institutions and the basic conditions for completing various scientific research and business activities. They are also the material basis for the survival and development of institutions that realize the combination of science and technology and economy in deepening the reform. With the continuous improvement of office conditions, a large number of modern office equipment have been added and fixed assets have been on the increase. Its value is as high as tens of thousands of yuan, hundreds of millions of instruments, equipment and facilities, as few as hundreds of office supplies. However, a comprehensive view of the accounting unit of fixed assets management, there are many non-standard, weak management, these feelings