固定资产是衡量一个单位综合实力的重要指标,是各项工作顺利进行的重要物质保证。我国现行行政事业单位会计制度和准则,是在1998年我国预算会计改革时,根据行政事业单位经济活动的特点和简化、适用的原则,制定了《事业单位会计准则》和《事业单位会计制度》,已经历了十多年 Fixed assets are an important measure of the comprehensive strength of a unit and an important material guarantee for the smooth progress of various work. The current accounting system and guidelines of the administrative units in our country formulated the accounting standards of public institutions and the accounting system of public institutions in accordance with the characteristics of economic activities of administrative units and the principle of simplification and application during the budget accounting reform in 1998. , Has experienced more than a decade