事业单位在进行业务活动时,固定资产这一关键物质条件,它的应用领域非常广泛而且很重要。固定资产同时也是促使事业强化发展的基本保证。与此同时,规定事业单位会计对于处理核算固定资产的工作,一定要认真做好,保证它的完好,不让它存在危险性,让事业单位社会公共服务职能可以完美的实现。接下来本文将会对事业单位会计对于固定资产的管理和核算进行简明的分析。 Institutions in the business activities, the key material conditions of fixed assets, its application is very extensive and very important. At the same time, fixed assets are also the basic guarantee for strengthening the development of the cause. At the same time, the provisions of the accounting unit for the accounting treatment of fixed assets, we must seriously do a good job to ensure that it is intact, so that it is not dangerous, so that institutions of public service functions can be perfectly achieved. Next, this article will be a brief analysis of the accounting for the management and accounting of fixed assets.