事业单位固定资产是指事业单位占有或者使用的、单位价值在规定标准以上,使用年限在一年以上,并在使用过程中基本保持原有物质形态的资产。从目前来看,事业单位在固定资产管理上普遍存在核算不规范、机制不健全、管理程序混乱等诸多问题,为此应切实加强行政事业单位固定资产管理制度建设,把行政事业单位固定资产的管理纳入规范化、制度化、信息化轨道。 Institutional fixed assets refer to the assets owned or used by public institutions, whose unit value is above the prescribed standard and whose useful life is more than one year, and basically maintain the original material form during the use. From the current point of view, public institutions in the management of fixed assets widespread accounting irregularities, the mechanism is not perfect, chaotic management procedures and many other issues, we should effectively strengthen the administrative unit of fixed assets management system, the administrative unit of fixed assets Management into the standardization, institutionalization, information orbit.