事业单位的材料、产成品因不计算产品成本、固定资产计提折旧和无形资产摊销不计入费用等客观原因,可能导致财务会计管理不完整,影响财务管理水平高。本文直接从实施资产内控存在的主要难题入手,针对管理理念、人员资质和管理信息系统应用三方面存在问题加以分析,突出资产内部控制分工协调和管理制衡原理,以加速事业单位流动财产周转和提高固定财产使用效益。 As for the materials and finished products of public institutions, objective reasons such as not counting the cost of products, depreciation of fixed assets and amortization of intangible assets are not included in the fees, which may result in incomplete financial accounting management and high financial management level. This article directly from the implementation of the main problems existing in the internal control of assets start with three aspects of management philosophy, personnel qualifications and management information system to analyze the problems, highlighting the coordination of internal control of assets and the balance of management checks and balances in order to speed up the liquidity of institutions and improve the turnover Fixed assets use efficiency.