港口是城市的重要基础设施,港口企业的固定资产是港口生产能力的主要标志。是保证港口生产的重要物质条件,由于港口生产的特性,决定了固定资产具有与其他行业所不同的特点,这些特点增加了港口固定资产管理的难度。 港口固定资产的特点可以归纳为以下几点; (一)投资大,在建时间 The port is an important infrastructure of the city. The fixed assets of the port company are the main symbols of the port’s production capacity. It is an important material condition for guaranteeing port production. Because of the characteristics of port production, it has determined that fixed assets have different characteristics from other industries, and these features have made it more difficult to manage fixed assets in ports. The characteristics of the fixed assets in the port can be summarized as the following: (1) Large investment and construction time