世行贷款公路项目建设中固定资产的特点1．固定资产的一般内涵及外延按照《企业财务通则）的定义，固定资产是指使用期限超过一年，单位价值在规定标准以上，并且在使用过程中保持原有物质形态的资产，包括房屋及建筑物、机器设备、运输设备、工具器具等，具体到公路管理及经营 Characteristics of Fixed Assets in the Construction of World Bank Loan Highway Projects 1. General Connotation and Extension of Fixed Assets According to the definition of “corporate finance general rules”, fixed assets refer to assets with a service life of more than one year, unit value above the prescribed standard, and maintaining the original material form during use, including buildings and buildings Things, machinery and equipment, transportation equipment, tools and appliances, etc., to the specific road management and management