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在我国电力事业的不断发展下,电力企业开始进入高速发展阶段,而资产管理作为每个企业的核心管理项目,当下电力企业的固定资产管理正面临较大挑战。从当下电力企业的固定资产管理方式来看,大多数电力企业都采取分级管理模式,管理方式仍根据固定资产总账来总结细账,并将各个账表登记于固定资产卡片当中,管理核心放于会计环节,缺乏对电力企业固定资产的全寿命期管理,这样的管理模式难以应对当下电力企业的发展趋势,管理方法也较为滞后,流动资产难以得到高效管理。对此,为改变这一现状,本文根据电力企业固定资产的全寿命周期管理方法提出有效策略。
With the continuous development of power industry in our country, power companies have begun to enter the stage of rapid development. As the core management project of each enterprise, asset management is facing great challenges to the fixed assets management of power enterprises. From the current power companies fixed asset management point of view, most power companies have adopted a hierarchical management mode, the management is still based on the general ledger to sum up the breakdown of accounts, and each account book is registered in the fixed asset card, the management core on the accounting Link, the lack of full-life management of fixed assets in power enterprises, such a management model is difficult to deal with the current trend of power companies, management methods are more lagging behind, it is difficult to effectively manage liquid assets. In this regard, in order to change this situation, this paper proposes effective strategies based on the life-cycle management of fixed assets in power enterprises.