固定资产是水利工程管理单位(以下简称水管单位)从事生产经营活动的物质基础,占用着国家巨额的水利投资,因此必须加强核算管理。水管单位的水工建筑物、机电设备及房屋、工具、仪器等,凡单位价值在2000元以上、使用年限在1年以上,同时具备两个条件的即为固定资产。 Fixed assets are the material basis for water conservancy project management units (hereinafter referred to as water pipe units) to engage in production and business activities, which occupy a huge amount of investment in water conservancy projects in the country. Therefore, the accounting management must be strengthened. Waterworks hydraulic structures, mechanical and electrical equipment and housing, tools, equipment, etc., where the unit value of 2,000 yuan or more, the useful life of more than 1 year, with two conditions that is fixed assets.