水利事业单位固定资产是国有资产的重要组成部分,也是水利工作条件的必然发展。加强水利事业单位作者引进了固定资产管理理念,改革现有固定资产会计制度,加强固定资产日常管理,防止国有资产流失,提高管理水平,加强内部审计监督,完善内部控制制度做一个彻底的解释。 Water conservancy institutions, fixed assets is an important part of state-owned assets, but also the inevitable development of water conditions. The author of the institution of water conservancy has introduced the concept of fixed assets management, reformped the existing accounting system for fixed assets, strengthened the daily management of fixed assets, prevented the loss of state assets, improved the management level, strengthened internal audit supervision, and perfected the internal control system.