当前,随着行政事业单位办公条件的日益改善,大量现代办公设备的添置,行政事业单位的固定资产日趋增加,有的还相当庞大,但综观行政事业单位固定资产的核算管理工作,存在着诸多不规范、管理薄弱的现象。这些情况影响着国有资产保值增值,成为国有资产流失的一大隐患。 At present, with the continuous improvement of office conditions in administrative units, the addition of a large number of modern office equipment and the increasing fixed assets of administrative units, some of them are still quite large. However, there are many problems existing in the accounting management of fixed assets in administrative units Non-standard, weak management phenomenon. These conditions affect the preservation and appreciation of state-owned assets and become a major risk to the loss of state-owned assets.