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行政事业单位的固定资产是指由行政事业单位占有、且使用的时间超过一年以上,在使用过程中依然保持其原来的基本价值,并且可以货币来计量的资产。行政事业单位固定资产既是事业单位进行办公的基础准备,也是关系到国家政治、经济、文化等各个方面建设的物质基础,是国家日常管理和建设的物质保障。因此,如何对这些资产进行有效的管理,关系到国家发展的各个重要环节,是国家继续深化发展不可缺少的重要保证。
The fixed assets of an administrative institution refer to the assets that are held by the administrative institutions and used for more than one year and still retain their original basic value during the course of their use and can be measured in the currency. The fixed assets of administrative units are not only the basic preparations for the operation of public institutions, but also the material basis for the construction of all aspects of the country’s political, economic and cultural fields and the material guarantee for the daily management and construction of the country. Therefore, how to effectively manage these assets has an important bearing on the development of the country and is an indispensable guarantee for the continued deepening of the country’s development.