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行政事业单位固定资产是指行政事业单位占有或者使用的、单位价值在规定标准以上,使用年限在一年以上,并在使用过程中基本保持原有物质形态的资产。行政事业单位固定资产的管理,就是利用价值形式,对固定资产的购置、使用、调拨、报废、出售等方面进行控制监督和考核,提高使用效率。加强行政事业单位固定资产管理,对于充分发挥固定资产的效能,保证行政任务的完成和事业计划的实现,保护国家财产的安全具有重要作用。
Administrative units of fixed assets refers to the possession or use of administrative units, the unit value above the required standard, the useful life of more than one year, and in the course of the use of basic maintenance of the original material form of assets. The administration of fixed assets by administrative units means the use of value forms to control, supervise and assess the purchase, use, transfer, retirement and sale of fixed assets to improve the efficiency of their use. Strengthening administration of fixed assets in administrative institutions is of great importance to giving full play to the effectiveness of fixed assets, ensuring the completion of administrative tasks and the realization of business plans, and protecting the safety of state property.