在事业单位全部的资产中,固定资产是其中一个极其重要的组成部分。固定资产的核算是否合理和事业单位效益性评价以及国有资产的保全、增值问题有着直接的联系。在我们国家这样一个和谐体制的框架之下,事业单位的固定资产采用的核算办法与企业并不相同,无论站在事业单位本身角度来看还是从政府管理的立场来看都是可行的。然而,随着我国经济的快速发展以及财政 Of the total assets of the institution, fixed assets are one of the most important components. Whether the accounting of fixed assets is reasonable or not is directly related to the evaluation of the effectiveness of institutions and the preservation and appreciation of state-owned assets. Under the framework of such a harmonious system in our country, the accounting methods adopted by public institutions for fixed assets are not the same as those of enterprises, regardless of whether they are public institutions or the government management. However, with the rapid economic development in our country as well as finance