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 税务局固定资产管理现状....................................................................................42.1 税务局固定资产年度配置计划现状.........................................................42.2 税务局固定资产验收入账环节现状.........................................................42.3 税务局固定资产使用环节现状.................................................................52.4 税务局固定资产清查环节现状.................................................................52.5 税务局固定资产处置环节现状.................................................................63 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.......................................................