Fixed assets of government institutions (hereinafter referred to as fixed assets) are assets controlled by administrative institutions to meet the needs of their own business activities or other activities, with service life and unit value above the specified standards, and basically maintain the original material form in the process of use, including houses and structures, special equipment, general equipment, cultural relics and exhibits, books, archives, furniture, appliances, fittings, animals and plants, etc. Doing a good job in fixed assets management is of great significance for improving the overall level of state-owned assets management of administrative institutions, better serving and ensuring the performance of duties and career development of units.