《事业单位会计制度》(以下简称制度)自1998年实施以来,有效地规范了事业单位的会计核算行为,加强了财务管理,促进了社会事业健康有序地发展。但随着市场经济的不断发展和事业单位改革的不断深入,事业单位的业务和会计核算环境发生了很大的变化。为适应当前改革形势,本文就事业单位固定资产核算问题谈些看法。 Since its implementation in 1998, the “Institutional Accounting System” (hereinafter referred to as “the Institution”) has effectively standardized the accounting practices of public institutions, strengthened financial management and promoted the healthy and orderly development of social undertakings. However, with the continuous development of the market economy and the ever-deepening reform of public institutions, there has been a great change in the business and accounting environment of public institutions. In order to adapt to the current reform situation, this article talked about the accounting of fixed assets in public institutions.