事业单位的固定资产是指事业单位使用期限较长,单位价值较高,同时在使用过程中能够保持原有物质形态的资产。事业单位的固定资产一般应具备以下几个条件:一是能够使用的期限一般在一年以上的设施与设备;二是资产的单位价值在规定的标准以上,一般设备的价值为500元、专业设备的价值为800元。 The fixed assets of a public institution refer to the assets with long service life and higher unit value of the public institutions, and at the same time, can maintain the original material forms during the use process. The fixed assets of public institutions should generally have the following conditions: First, to be able to use the facilities and equipment generally more than one year duration; Second, the value of the unit of assets above the required standard, the value of the general equipment is 500 yuan, professional The value of the device is 800 yuan.