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电力企业的固定资产是其开展各项经营活动以及各项业务的前提和基础,也是保障电力企业能够正常运转的重要条件,可见,固定资产对于电力企业的发展起着至关重要的作用。对于固定资产的管理,正确计算提取折旧有利于保证企业的固定资产更新,也有利于企业顺利进行再生产,因此有必要对电力企业的固定资产折旧问题进行研究。本文主要从固定资产折旧的重要意义、影响固定资产折旧的重要因素、电力企业固定资产折旧的计算方法以及电力企业固定资产管理的措施这四个方面做了详细的阐述。
The fixed assets of power enterprises are the preconditions and foundations for carrying out various business activities as well as various businesses. They are also the important conditions for ensuring the normal operation of power enterprises. It can be seen that the fixed assets play a crucial role in the development of power enterprises. For the management of fixed assets, the correct calculation of depreciation will help to ensure the fixed assets of enterprises update, but also conducive to the smooth reproduction of enterprises, it is necessary to study the fixed assets depreciation of power enterprises. This paper mainly elaborates the important meaning of the depreciation of fixed assets, the important factors affecting the depreciation of fixed assets, the method of calculating depreciation of fixed assets in electric power enterprises and the measure of fixed asset management in electric power enterprises.