固定资产是发电企业从事发电、运营业务的物质基础,其种类繁多、价值较高。管理好这些固定资产,延长其生命周期,充分发挥它们的作用,为企业创造更多的效益具有十分重要的意义。这就使得企业迫切需要以新的理念、新的管理手段,对固定资产的生命周期进行管理,实现帐、卡、物一致,达到降低企业成本、全面提升企业管理能力的目的。 Fixed assets are the material basis for power generation enterprises to engage in power generation and operation. They have a great variety and high value. It is of great importance to manage these fixed assets, extend their life cycle, give full play to their role and create more benefits for the enterprise. This makes it urgent for enterprises to adopt the new ideas and new management methods to manage the life cycle of fixed assets so as to achieve the consistency of accounts, cards and goods so as to reduce the cost of enterprises and enhance the management ability of enterprises in an all-round way.