本文以事业单位会计对固定资产的管理和核算分析为题展开相关论述,首先对其进行了简要概述,针对其中存在的主要问题,如固定资产会计信息失真、定期清查盘点不及时、报废处置不合理、制度保障不健全等方面进行了分析,着重阐述了采取何种方法优化事业单位中的固定资产管理与核算问题。 In this paper, the accounting unit of accounting for the management and accounting analysis of fixed assets issues related to the discussion, the first of its a brief overview of the main problems that exist, such as fixed assets accounting information distortion, periodic inventory inventory is not timely, scrapped not Reasonable, imperfect system security and other aspects were analyzed, focusing on the methods adopted to optimize the institutional management and accounting of fixed assets issues.