事业单位固定资产是事业单位行使各项职能、开展行政管理活动,维持正常运转和完成各项工作目标的物质基础。事业单位固定资产的资金来源主要是国家财政拨款,事业单位的固定资产是国有资产的重要组成部分,在事业单位的资产总额中占有较大比重。加强事业单位固定资产核算和管理,对保障国有资产安全,提高资产使用效率,实现资产保值增值,是事业单位的一项重要工作,因此,加强事业单位固定资 The fixed assets of public institutions are the material basis for public institutions to exercise various functions, carry out administrative activities, maintain the normal operation and accomplish the objectives of the work. The sources of funds for fixed assets of public institutions are mainly state financial allocations. The fixed assets of public institutions are an important part of state-owned assets, accounting for a large proportion of the total assets of public institutions. Strengthening institutional accounting and management of fixed assets, to protect the security of state-owned assets, improve the efficiency of the use of assets, to achieve the preservation and appreciation of assets, is an important task of the institutions, therefore, to strengthen institutional fixed assets