本文对固定资产管理的主体、范围、手段和方法进行了初步探讨 ,提出了固定资产管理的主体应由成本管理机构向全员管理拓展 ;其范围应由生产领域向整体价值链拓展 ;其控制手段应由传统控制向战略控制拓展 ,其分析方法应由产品成本分析向多动因成本分析拓展的理论。 This article has carried on the preliminary discussion to the main body, the scope, the means and the method of the fixed assets management, proposed that the main body of the fixed assets management should expand from the cost management organization to the full management; its scope should expand from the production area to the overall value chain; The means should be expanded from the traditional control to the strategic control. The analysis method should be from the product cost analysis to the theory of hyperactivity due to cost analysis.