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设备是企业资产的重要组成部分,设备技术鉴定工作是国有资产管理工作的重要环节。设备管理审计是随着企业体制改革提出的一项措施,设备技术鉴定不仅属于设备管理审计的内容,而且为设备管理审计提供了基础。本文就设备技术鉴定与国有资产管理的关系,与设备管理审计的关系来论述设备技术鉴定工作的意义及其外部环境。 一、设备技术鉴定与设备管理 设备技术鉴定是对设备的技术水平和技术状态进行全面的鉴定,既考虑设备的物质磨损程度,又考虑设备的精神磨损程度,这样,在设备技术鉴定基础上做的价值评估结果才真实可靠。企业定期对主要生产设备
Equipment is an important part of corporate assets. Equipment technical appraisal is an important part of state-owned asset management. Equipment management audit is a measure put forward with the reform of enterprise system. Equipment technical appraisal not only belongs to the content of equipment management audit, but also provides a basis for equipment management audit. This article discusses the relationship between equipment technology appraisal and state-owned assets management, and equipment management audit to discuss the significance of equipment technology appraisal work and its external environment. First, equipment technology appraisal and equipment management equipment technology appraisal is to conduct a comprehensive appraisal of the equipment’s technical level and technical status. It not only considers the degree of material wear of the equipment, but also considers the degree of mental wear of the equipment. In this way, it is based on equipment technical appraisal. The results of the value assessment are true and reliable. The company regularly conducts major production equipment