高速公路企业作为运营管理高速公路的法人实体,要提高企业资产获取经济效益的能力,必须提高企业固定资产的管理水平。本文就高速公路企业经营期固定资产管理中存在的问题及原因进行分析,并提出相应的对策,对高速公路企业加强建设期会计核算和固定资产管理,具有一定的借鉴意义。 As a legal entity operating an expressway, a highway enterprise must improve its management of fixed assets in order to improve its ability to obtain economic benefits from its assets. This paper analyzes the problems and causes in the management of fixed assets during the period of operation of expressway enterprises and puts forward corresponding countermeasures. It is of certain reference significance for highway enterprises to strengthen accounting and fixed assets management in construction period.