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我国现有各类固定资产约1.3万亿元,它们是我国社会主义制度存在和发展的经济基础,是国家财政收入的主要源泉,又是不断满足人民物质文化生活需要的保证。用好、管好这笔巨额的固定资产,对发展国民经济,实现我国社会主义现代化目标关系极大。 固定资产具有四大特性,只有充分认识并加以运用,才能更有效地发挥固定资产的效益。这四大特性也是固定资产的客观规律和管理固定资产的理论依据,下面分别加以论述。 一、固定资产的相续特性 固定资产投产后,它形成的那部分资金(固定资金)就在循环着连续不断地为生产服务,这种性能便是固定资产的相续特性。固定资产的循环连续是指:自投产到报废,紧接着由更新的固定资产再投产到报废,周而复始。固定资产的相续特性是依靠折旧来保证的,它为固定资产的更新作好资金积累。固定资产相续特性决定了固定资产不衰的生命力。相续特性的另一概念是:投产的固定资产要连续不断地为企业创造效益。但是,当前我国固定资产创造的效益并不理想,尤其是占固定资产70％左右的设备,利用率低,闲置者多,与相续特性不相符合。造成的原因有以下几点: 1.买设备是多头提,不把关,缺乏技术、经济论证,盲目采购。 2.企业对生产方向、生产规模、生产工艺的盲
China’s existing fixed assets of various types are about 1.3 trillion yuan. They are the economic foundation for the existence and development of China’s socialist system, and are the main source of state revenue. They are also guarantees for people’s material and cultural needs. Making good use of and managing this huge amount of fixed assets is of great importance to the development of the national economy and the realization of China’s socialist modernization goals. There are four characteristics of fixed assets. Only by fully understanding and applying them can we more effectively exert the benefits of fixed assets. These four major characteristics are also the theoretical basis for fixed assets and the theoretical basis for the management of fixed assets. The following are discussed separately. I. Consecutive characteristics of fixed assets After fixed assets are put into production, the funds (fixed funds) that they have formed are continuously and continuously serving the production. This kind of performance is the continuous characteristics of fixed assets. The cyclical succession of fixed assets refers to the period from production to retirement, followed by the re-initiation of renewed fixed assets to retirement. The continuous nature of fixed assets is guaranteed by depreciation. It provides for the accumulation of capital for the renewal of fixed assets. The continuous nature of fixed assets determines the vitality of fixed assets. Another concept of continuous characteristics is that the fixed assets that are put into production must continuously create benefits for the company. However, the current benefits from the creation of fixed assets in China are not ideal, especially equipment that accounts for about 70% of fixed assets. The utilization rate is low, and many idlers are not consistent with the characteristics of successive assets. The reasons for the following are as follows: 1. The purchase of equipment is long and difficult, and there are no checks, lack of technical and economic arguments, and blind purchases. 2. The blindness of the company’s production direction, production scale, and production process