一、行政事业单位固定资产核算与管理存在的问题(一)固定资产会计核算中存在的问题现行固定资产购建时的会计核算模式仍是计划经济时期财政统收统支管理下的会计核算模式。随着我国经济的转型、财政体制的改革、行政事业单位固定资产投资规模的扩大,其核算暴露出了许多问题,主? I. Problems in the Accounting and Management of Fixed Assets in Administrative Institutions (I) Existing Problems in Fixed Assets Accounting The current accounting mode of fixed assets acquisition and construction is still the accounting mode under the unified management of revenue collection and consolidation in the planned economy . As China’s economic restructuring, the reform of the financial system, the expansion of the scale of investment in fixed assets of administrative institutions, the accounting revealed many problems, the main?