浅析固定资产管理核算中的问题及对策◇刘宪集李栓花固定资产是法人拥有并可自主依法支配的非直接盈利性资产。固定资产的存量结构和运行状态如何，在很大程度上体现银行的经营规模和营运能力，直接影响银行的经营成果。然而，长期以来，由于种种原因，银行固定资产管理一... Analysis of Fixed Asset Management Accounting Problems and Countermeasures ◇ Liu Xianji Li Shuanhua Fixed assets are non-direct profit-making assets owned and controlled by the law. The stock structure and operating status of fixed assets largely reflect the operation scale and operational capacity of the banks and directly affect the operating results of the banks. However, for a long time, due to various reasons, the bank fixed assets management ...