包钢在企业内部审计中发现，国有企业固定资产管理存在以下四个方面的问题： 一是有的单位对固定资产的实际使用状况不清楚，不进行定期盘点，帐内固定资产有盘亏、闲置、待报废等问题，无法充分发挥固定资产的利用效能。 二是有的单位因挤占成本、欠款抵帐等原因使大量固定资 In the internal audit of Baosteel, Baosteel found that there are four problems in the management of fixed assets in state-owned enterprises in the following four aspects: First, the actual utilization of fixed assets by some units is not clear, no regular inventory is carried out, the fixed assets in the accounts suffer losses, Idle, to be scrapped and other issues, can not give full play to the efficiency of the use of fixed assets. Second, some units make a large amount of fixed assets due to squeeze costs, arrears and other reasons