Abstract
Fixed assets of institutions is a vital asset is its operational activities essential material conditions, institutions is the survival and development of one of the important resources. But institutions do not normally engage in physical production, mainly in fixed assets by funding the acquisition, the purpose is to provide public goods, not for profit, hence its use of a cash basis, fixed asset accounting, they are relatively simple, in the course of not mentioning depreciation. With China's socialist market economic system is gradually improving, and the reform of public institutions in China, At present, the fixed assets accounting institutions to highlight certain limitations, inconsistent with the socialist market economic construction. It is necessary to amend and improve the institutions of fixed assets accounting method for comprehensive, integrated, accurate right institutions in fixed assets accounting, ensure their security and integrity, to give full play to public institutions in fixed assets in China's socialist economic construction role.
Keywords : fixed units of fixed assets accumulated depreciation