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固定资产是企业进行生产经营活动必不可少的重要资产,在企业资产总额中比重较大,日常固定资产的管理涉及新增、改扩建、大修理、报废调出等经济业务,目前铁路基层单位固定资产管理普遍比较松散,大量逾龄资产在账、账实不符等情况时有发生,本文针对固定资产管理中发现的问题,探讨如何提高固定资产管理水平、避免资产流失。
Fixed assets are an essential asset for an enterprise to carry out its production and business activities. It accounts for a large proportion of the total assets of the enterprise. The management of daily fixed assets involves the economic operation of new construction, renovation and expansion, overhaul and scrapping and recalling. At present, Generally speaking, the management of fixed assets is relatively loose, and a large number of over-aged assets are in accounting and account inconsistent situations. This article aims at how to improve the management of fixed assets and avoid the loss of assets in light of the problems found in the management of fixed assets.