固定资产一直以来就是事业单位财务管理的重点和难点。本文从分析构建事业单位固定资产管理体系的必要性入手,进而指出当前固定资产管理中存在的主要问题和应把握的关键环节,以期对事业单位固定资产管理提供有益借鉴。 Fixed assets has always been the focus of financial management institutions and difficulties. This article begins with the analysis of the necessity of establishing the fixed assets management system in public institutions, and then points out the main problems in the current management of fixed assets and the key links that should be grasped so as to provide useful reference for the management of fixed assets in public institutions.