水利事业单位固定资产的购置主要是财政拨款,在使用过程中不计提折旧、不计成本。这是水利事业单位也是各类行政事业单位的一个共性。水利事业单位的固定资产是水利事业单位开展业务活动及其他活动的重要物质条件,在水利事业单位的资产结构中占有很大的比重,其管理的好与坏关系 The purchase of fixed assets of water conservancy institutions is mainly financial appropriation, and depreciation is not included in the use process, irrespective of cost. This is a water conservancy institution is also a common feature of various administrative units. The fixed assets of water conservancy institutions are important material conditions for water conservancy institutions to carry out business activities and other activities. They occupy a large proportion in the asset structure of water conservancy institutions, and the relationship between good and bad management of water conservancy institutions