一、关于固定资产。《行政单位会计制度》(以下简称《制度》)第24条规定“行政单位的固定资产不计提折旧”,使得行政单位固定资产净值不能通过资产负债表得到及时反映,国有资产管理部门无法及时掌握行政单位固定资产价值的真实状况;此外,因行政单位固定资产报废时按其帐面原值核 First, on the fixed assets. Article 24 of the Accounting System for Administrative Units (hereinafter referred to as “the system”) stipulates that “the fixed assets of the administrative units shall not be depreciated”, so that the net fixed assets of the administrative units can not be reflected in the balance sheet in time and the state-owned assets management department fails to timely Grasp the real situation of the value of the fixed assets of administrative units; In addition, due to the retirement of fixed assets by the administrative unit according to their original book value nuclear