事业单位的非流动资产基金是指事业单位长期投资、固定资产、在建工程、无形资产等非流动资产占用的金额。它通过“非流动资产基金”科目反映,是事业单位需要重点管理的项目,它体现了事业单位非流动资产的价值,对事业单位财务管理工作具有重大意义。因此,事业单位能否正确运用“非流动资产基金”科目,对做好非流动资产管理工作甚为重要。 Non-current assets of institutions refer to the unit of long-term investment, fixed assets, construction in progress, intangible assets and other non-current assets occupied. It is reflected through the “non-current assets ” subjects, is the project needs to focus on management projects, which reflects the value of non-current assets of institutions, the financial management of institutions of great significance. Therefore, the public institutions can correctly use “non-current assets fund ” subjects, to do a good job of non-current assets management is very important.