固定资产是国有资产的一个重要组成部分,固定资产投资大、回收期长,存在着一定的风险,它对企业较长时期内生产经营活动的经济效果产生决定性的影响。随着经济管理体制的改革,提高企业经营管理水平已成为迫切需要解决的问题,特别是我们公路养护部门,更应该引起领导的重视。固定资产是人们进行生产活动的劳动资料,也是生产的物质基础,在公路养护和工程施工过程中是用来改变或影响劳动对象的物质条件。固定资产不仅反映企业一定的生产能力,同时也反映 As an important component of state-owned assets, fixed assets have a large investment and long payback period, which poses certain risks. They have a decisive influence on the economic effects of production and business activities over a longer period of time. With the reform of the economic management system, improving the management level of enterprises has become an urgent problem to be solved. In particular, our highway maintenance department should pay more attention to the leadership. Fixed assets are the labor data for people’s production activities and the material basis for their production. They are used to change or affect the material conditions of the working object during the road maintenance and construction. Fixed assets not only reflect the company’s production capacity, but also reflect