在实际工作中,不少行政事业单位都存在着大量的帐外资产。对此,有关单位的会计人员总是非常感叹,说是“当时”只记得做“付款支出”的会计分录,而忘了制作“资产入帐”的分录。为此笔者找来了《事业单位会计制度》,并认真地研究了一番,认为该《制度》中有关固定资产的核算规定确有需要进一步修订、完善的必要。现行《事业单位会计制度》对“购置 In actual work, many administrative units have a large amount of non-performing assets. In this regard, the accounting staff of the unit is always very lamented, saying ”At the time “ only remember to do accounting entries ”payment expenses “, and forgot to make ”asset accounting “ entry. For this reason, I came to ”the accounting system of public institutions“ and studied it carefully. I think the accounting rules on fixed assets in the ”system“ really need to be revised and improved. The current ”Institutional Accounting System“ on the ”purchase