针对行政事业单位固定资产管理存在重争取、轻管理、盲处置问题。提出按照《行政单位财务规则》(政部令第71号)和《事业单位财务规则》(政部令第68号)的规定,结合单位预算管理、政府采购业务、会计核算等管理制度,实施固定资产管理。防止超标配置,浪费资源,低效运行;合规处置固定资产,减少固定资产流失的建议。本文试从行政事业单位的固定资产管理流程进行分析,以期有助于固定资产的管理,实现减少资产浪费和流失的目的。 For the administration of fixed assets management there is emphasis on winning, light management, blind disposal issues. Proposed in accordance with the “financial rules of the executive branch” (Ministry of Civil Affairs Order No. 71) and “financial rules” (Ministry of Public Order Order No. 68), combined with the unit budget management, government procurement business, accounting and other management system implementation Fixed asset management. Prevent excessive configuration, waste of resources, inefficient operation; compliance with the disposal of fixed assets, reduce the loss of fixed assets recommendations. This article tries to analyze the fixed assets management process of administrative units, with a view to help the management of fixed assets, to achieve the purpose of reducing the waste and loss of assets.