随着国民经济的快速发展,我国居民的用电需求量不断增大,国家电网建设速度也随之加快。在这种发展形势下,传统电网企业固定资产管理效率低、管理连续性差等问题严重制约着电网企业的可持续发展。为了解决自身经营管理水平,我国电网企业结合全寿命周期理论对固定资产管理方法进行了深入研究。本文从电网企业现有固定资产管理存在的问题入手,对电网企业如何进行资产全寿命周期管理进行了探讨。 With the rapid development of the national economy, the demand for electricity of our country’s residents has been constantly increasing, and the construction of the national power grid has also accelerated. In this kind of development situation, the problems of inefficient management and poor continuity of management of traditional power grid enterprises severely restrict the sustainable development of power grid enterprises. In order to solve their own operation and management level, China’s power grid enterprises in-depth life cycle theory of fixed asset management methods in-depth study. This article starts with the existing problems of fixed assets management in power grid enterprises and discusses how to manage the life cycle of assets in power grid enterprises.