事业单位固定资产属于国家所有,其核算与管理、财务处理的科学、合理与规范直接影响着事业单位会计信息的质与量,为了更好的处理事业单位固定资产,财政部新修订了《事业单位会计制度》(财会[2012]22号)并予以执行,这使得事业单位固定资产在确认、资产计量、分类、核算及账务的处理等方面都有了很多客观的变化,本文通过对新旧会计制度下的事业单位固定资产的会计处理进行对比分析,使人们对新会计制度有了一个更加全面的理解,为实现事业单位固定资产的会计处理工作的科学性、合理性、正确性奠定了基础。 Institutional fixed assets belong to the state, its accounting and management, scientific, rational and standardized financial management of a direct impact on the quality and quantity of accounting information institutions, in order to better deal with the fixed assets of public institutions, the Ministry of Finance newly revised the “business Unit accounting system ”(Cai Kuai [2012] No. 22) and implemented them, which made the institutional units have a lot of objective changes in recognition of fixed assets, asset measurement, classification, accounting and the handling of accounts. In this paper, Accounting system, the comparative analysis of the accounting treatment of fixed assets, so that people have a more comprehensive understanding of the new accounting system, laid the foundation for the realization of scientific, rational and correct accounting treatment of public institutions basis.