一、存在的问题新的《事业单位会计准则（试行）》与《事业单位会计制度》，对固定资产的财务会计处理都有详尽的规定。这些规定是预算会计制度的一个创新，它既保留了原制度中“固定资产”和“固定基金”科目的对应关系，又借鉴了企业会计制度中的一些会计处理方法，将计... First, the existing problems The new “Accounting Standards for Institutions (Trial)” and “Accounting System for Institutions”, have detailed provisions on the financial accounting of fixed assets. These provisions are an innovation of the budget accounting system, which not only retains the corresponding relationship between the “fixed assets” and “fixed-fund” subjects in the original system, but also draws on some accounting treatment methods in the enterprise accounting system.