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供电企业是资金密集性企业,企业资产中绝大部分资金以固定资产形态占有。以河南省长葛市为例,固定资产占公司总资产的70%以上。固定资产管理本应是供电企业资产管理的重点,而恰恰相反,长期以来固定资产管理一直是县级供电企业管理的薄弱环节,也是最难做好的一项工作。这其中既与现阶段县级供电企业固定资产本身所具有的特殊性有关,也与固定资产管理手段不适应新形势的发展有关。
Power supply enterprises are capital-intensive enterprises, and the vast majority of corporate assets occupy fixed assets. In Changge City, Henan Province, for example, fixed assets accounted for more than 70% of the company’s total assets. Fixed asset management should be the focus of asset management for power supply enterprises. On the contrary, for a long time, fixed asset management has been the weak link in the management of county-level power supply enterprises and the most difficult one to do well. This is not only related to the peculiarities of the fixed assets themselves of the county-level power supply enterprises at this stage, but also to the development of the fixed assets management methods that are not suitable for the new situation.