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固定资产的良好有序管理是我国行政事业单位平日里办公与稳定运行的基础以及保障。伴随着我国行政事业单位日常办公条件的不断改善,固定资产也不断添加,在单位总资产中的相对比重也逐步提高,于是对于行政事业单位而言,单位固定资产的日常管理也逐步成为各部门高度重视的重要问题。而如何在实践中提高固定资产管理水平,保证国有资产的保值与增值成为行政事业单位内部管理中的重要研究课题。固定资产的管理基础是确定入账范围,还要备配固定资产管理员,并参与整个购置与报废过程。日常管理则由使用科室负责。
The good and orderly management of fixed assets is the basis and guarantee for the regular operation and stable operation of administrative units in our country. With the continuous improvement of daily office conditions of administrative units in our country, the fixed assets are constantly added, and the relative weight in the total assets of the units is also gradually increased. Therefore, for the administrative units, the daily management of the fixed assets of the units gradually becomes Important issues of great importance. How to improve the management level of fixed assets in practice and to ensure the preservation and appreciation of state-owned assets become an important research topic in the internal management of administrative institutions. The management of fixed assets is to determine the scope of accounting, but also with the fixed assets administrator, and participate in the entire acquisition and retirement process. Daily management is the responsibility of the department.