事业单位固定资产是指事业单位使用年限在一年以上、单位价值在500以上,专用设备800以上,并在使用过程中基本保持原来物质形态的资产;或者是单位价值虽不足规定标准,但耐用时间在一年以上的大批同类物资。它是一种非经营性固定资产,也是适应我国社会主义市场经济与公共财政要求,促进和保障我国各项事业顺利进行的必要的物质条件,还是我国 Institutional fixed assets refers to the service life of institutions in more than one year, the unit value of more than 500, more than 800 special equipment, and in the course of the basic use of the original material to maintain the shape of the assets; or unit value although less than the required standard, but durable Time in more than a year a large number of similar materials. It is a kind of non-operating fixed asset and also a necessary material condition for our country’s socialist market economy and public finance to promote and ensure the smooth progress of all our undertakings.