大型机械 ,如挖掘机、装载机等是一个施工单位重要的固定资产 ,它在固定资产中占有较大的比重 ,是一个施工单位获得利润的主要源泉之一。同时大型机械也是成本支出大户 ,每年的折旧费、维修费、税费等都是一笔不小的开支。因此 ,对待这种固定资产要加强管理 ,提高使用效率 ,获 Large machinery, such as excavators and loaders, is an important fixed asset of a construction unit. It occupies a large proportion of fixed assets and is one of the major sources of profit for a construction unit. At the same time large-scale machinery is also a large cost of expenditure, annual depreciation costs, maintenance costs, taxes and fees are all a small expenditure. Therefore, the treatment of such fixed assets should be strengthened to improve the efficiency of their use