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固定资产是国有企业资产的重要组成部分,与企业的经济效益和未来发展休戚相关,代管固定资产这个新兴管理模式下的资产更是涉及委托方客专公司和受托方基层站段双方的经营效益。本文从当前基层站段代管固定资产管理这个特殊现状出发,分析了委托运输模式下基层站段代管固定资产管理的利与弊,并提出完善这一模式下固定资产管理的措施,即明确管理责任,建立健全双方的内控制度和代管固定资产管理措施,努力实现互惠共赢。
As an important part of the assets of state-owned enterprises, fixed assets are closely related to the economic benefits and future development of the enterprises. The assets under the emerging management model of escrowing fixed assets are even more related to the operation of both the client-owned company and the entrusted party’s grass-roots stations benefit. Based on the current status quo of the fixed asset management of grassroots depot escrowment, this paper analyzes the advantages and disadvantages of escrowing fixed asset management under the mode of entrusted transportation and puts forward the measures to improve the management of fixed asset under this mode, that is, Management responsibility, establish and improve both the internal control system and custody of fixed asset management measures, and strive to achieve reciprocity and win-win.