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面对日益多样化和复杂化的经济活动,企业的固定资产管理工作面临更多的风险和压力,在实际运行过程中也存在着一些问题和困难。本文就企业固定资产管理的内涵、关键点等理论基础进行了研究,阐述了企业固定资产管理的现状,发现了其中存在的问题和不足,分析了强化企业固定资产管理工作的必要性,并通过实际案例,提出了切实可行的从固定资产管理方面看企业内部控制体系完善的措施,以期能够起到抛砖引玉的作用,使更多的专业人士能够关心和重视企业的固定资产管理问题,在使企业的内部控制体系得到进一步完善的同时实现企业的长远发展和进步。
In the face of increasingly diversified and complicated economic activities, the fixed asset management of enterprises faces more risks and pressures, and there are some problems and difficulties in the actual operation. This paper studies the connotation and key point of the fixed assets management in enterprises, and then elaborates the status quo of the fixed assets management in enterprises, finds out the existing problems and shortcomings, and analyzes the necessity of strengthening the fixed assets management in enterprises, The actual case, put forward feasible measures to improve the internal control system of the fixed asset management in order to play a valuable role in attracting more and more professionals to care about and attach importance to the enterprise’s fixed asset management issues, making enterprises The internal control system has been further improved while achieving the long-term development and progress of enterprises.