一、矿山筹建中固定资产管理与核算中存在的问题分析(一)固定资产管理存在的问题1、手续不全的资产固定资产有时会有发票未到、入库不及时等现象,比如采购的固定资产已办理入库手续,但由于货款未全部付清对方不给开票;再如:有的已经收到了固定资产的发票,但是并未收到固定资产。这些都将为固定资产的管理带来困难,严重的还将引起固定资产的流失。2、资产的界定不统一资产管理部门与财务部门有时在资 First, mine construction and management of fixed assets management and accounting problems (A) of the problems in the management of fixed assets 1, the incomplete assets Fixed assets sometimes invoice not yet arrived, not timely storage and other phenomena, such as the procurement of fixed Assets have to go through the warehousing procedures, but because the purchase price is not fully paid each other not to invoice; Another example: Some have received invoices for fixed assets, but did not receive fixed assets. All of these will bring difficulties to the management of fixed assets and seriously cause the loss of fixed assets. 2, the definition of assets is not uniform Asset management department and the financial department sometimes funded