目 录摘要............................................................................................................................IAbstract.....................................................................................................................II引言...........................................................................................................................11 固定资产概述........................................................................................................21.1 固定资产概念.............................................................................................21.2 行政单位固定资产特点.............................................................................22 盘锦市大洼区税务局固定资产管理现状............................................................42.1 大洼区税务局固定资产年度配置计划现状.............................................42.2 大洼区税务局固定资产验收入账环节现状.............................................42.3 大洼区税务局固定资产使用环节现状.....................................................52.4 大洼区税务局固定资产清查环节现状.....................................................52.5 大洼区税务局固定资产处置环节现状.....................................................63 盘锦市大洼区税务局固定资产管理存在的问题................................................83.1 固定资产调拨手续不规范.........................................................................83.2 固定资产管理责任落实不到位.................................................................83.3 固定资产管理者认识以及积极性不高.....................................................83.4 固定资产闲置处理.....................................................................................94 完善盘锦市大洼区税务局固定资产管理对策建议..........................................104.1 严格落实固定资产管理规章制度...........................................................104.2 制度规定权责,确保有据有依.............................