第一章　总　　则　　第一条　为了加强中央行政事业单位固定资产管理,提高固定资产的使用效益,根据财政部《行政单位会计制度》、《事业单位会计制度》和《行政事业单位国有资产管理办法》,制定本办法。　　第二条　本办法适用于中央行政事业单位(以下简称各部门)第三条　各部 Chapter I General Provisions Article 1 In order to strengthen the administration of fixed assets of central administrative units and improve the efficiency of the use of fixed assets, according to the “Accounting System of Administrative Units”, “Accounting System of Public Institutions” and “Administrative Measures on State-Owned Assets of Administrative Units” , Formulate this approach. Article 2 This set of measures shall apply to all the departments under Article 3 of the Central Government Administrative Units (hereinafter referred to as “the various departments”)