固定资产的折旧与减值作为会计学理论研究中的重要内容,一直备受关注,而行政事业单位的固定资产折旧与减值成为如今会计领域里火热的关注点。行政事业单位通过采用折旧与减值的方式以实现对固定资产的正确核算与监督,是实现行政事业单位固定资产有效管理的主要措施与有效方法。本文就行政事业单位固定资产的折旧与减值的必要性与可行性进行分析。 Depreciation and impairment of fixed assets, as an important part of accounting theory, have drawn much attention. Depreciation and impairment of fixed assets by administrative units have become hot topics in accounting fields. Administrative units through the use of depreciation and impairment methods to achieve the correct accounting and supervision of fixed assets is to achieve the administrative unit of fixed assets effective management of the main measures and effective methods. This article analyzes the necessity and feasibility of depreciation and impairment of fixed assets in administrative units.