The newly stipulated unit value standards for fixed assets of public institutions are: the unit value is above 1 000 yuan, and the unit value of special equipment is above 1, and above 500 yuan. \x0d\ 1。 Order No.68 of People's Republic of China (PRC) According to the Reply of the State Council on the Financial Rules of Public Institutions (Guo Han [1996] No.81), the Ministry of Finance revised the Financial Rules of Public Institutions (Order No.8 of the Ministry of Finance). 1February 7, 922, Financial Rules for Public Institutions stipulates that Article 40 Fixed assets refer to assets with a service life of more than one year and a unit value of more than 65,438+0,000 yuan (of which the unit value of special equipment is more than 65,438+0, 500 yuan), which basically maintain the original material form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets. \x0d\ Fixed assets are generally divided into six categories: houses and structures; Special equipment; General equipment; Cultural relics and exhibits; Books and archives; Furniture, utensils, fittings and animals and plants. The detailed catalogue of fixed assets of industries and institutions shall be formulated by the competent department of the State Council and reported to the financial department of the State Council for the record. \x0d\ II。 According to the 20 13 new accounting system for public institutions, fixed assets refer to the assets held by public institutions whose service life exceeds 1 year (excluding 1 year), whose unit value is above the prescribed standard, and which basically maintain the original material form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with service life exceeding 1 year (excluding 1 year) are accounted for and managed as fixed assets. The new accounting system only stipulates that the unit value is above the prescribed standard, and the prescribed standard has not been revised, so the unit value exceeds 65,438+0,000 yuan, and the unit value of special equipment exceeds 65,438+0, and 500 yuan is regarded as a fixed asset.