开展清产核资工作是调整经济,整顿企业,励行增产节约的一项重要措施。流动资产和固定资产的清查及核定是清产核资的主要内容,而在固定资产的清查及核定中,固定资产需用量的核定却是一件极其复杂、细致的工作。在实际工作中固定资产的管理就没有流动资产的管理那么细致、认真,尽管各单位有一支相当庞大的设备部门、检修部门,而他们只是在 Carrying out the work of clearing up the capital and capital verification is an important measure to readjust the economy, rectify the enterprises and increase the production and conservation of the rewards. Inventory and verification of current assets and fixed assets are the main contents of capital verification. In the process of inventory and verification of fixed assets, the verification of the required amount of fixed assets is an extremely complicated and meticulous work. In actual work, the management of fixed assets is not as meticulous and serious as the management of current assets. Although each unit has a rather large equipment department and overhauling department,