在企业所有权和经营权分离,以及实行承包经营的情况下,如何加强设备管理,使之既能为承包经营提供良好物质条件,又能防止拼设备的短期行为,是一个值得探讨的问题。现就若干问题论述如下。1.建立有效监护机制,约束短期行为国务院颁发的《全民所有制工业交通企业设备管理条例》,已经为企业设备部门开展管理工作从行政上提供了一定的依据,但事实上,相当多的企业还没有把设备管理工作放在适当的位置上,特别是生产任务紧时,因此,设备部门往往难以正常开展工作。国家对财经管理向来十分重视,并以法律形式赋予财会人员财务监督权,用以制止不合法的经济活动。而设备作为固定资产,现在已经商品化,企业有权处 In the case of separation of corporate ownership and management rights, and implementation of contracted operations, how to strengthen equipment management so that it can not only provide good material conditions for contracted operations, but also prevent the short-term behavior of fight equipment, is a problem worthy of discussion. Several issues are discussed below. 1. Establish an effective guardianship mechanism and restrict short-term behavior The “Regulations on the Administration of Equipment for All-Urmi-industry Industrial Transport Enterprises” issued by the State Council has provided a certain basis for the administration of the enterprise equipment sector. However, in fact, a considerable number of enterprises still have The equipment management work is not put in the proper position, especially when the production task is tight. Therefore, the equipment department is often difficult to work normally. The state has always attached great importance to the management of financial services, and has given the financial supervisors the right to supervise in the form of laws to stop unlawful economic activities. The equipment as a fixed asset is now commercialized and the company has the right to