行政事业单位固定资产是重要的基础资源和经济资源,也是事业单位实现科技与经济相结合的极其重要的物质基础。行政事业单位每年用于购置资产的资金占财政支出的比例较大。但长期以来一直缺乏一种有效的机制对这部分资产进行控制和监督,因此探索行政事业单位固定资产管理的新思路具有重要意义。 Administrative units of fixed assets is an important basic resources and economic resources, but also institutions to achieve science and technology and the combination of the extremely important material basis. The annual funds used by the administrative institutions for purchasing assets accounts for a large proportion of the financial expenditure. However, it has long been a lack of an effective mechanism to control and supervise this part of the assets. Therefore, it is of great significance to explore new ideas of fixed asset management in administrative units.