资产是效益的源泉,资产管理的好坏直接影响着企业的运营和发展。供电企业作为资产密集型企业,其固定资产不仅种类繁多、分布广泛、变动频繁、技术更新快,而且在资产总额中占相当大的比重,达到80%之多。固定资产管理水平的高低、内部控制的健全与否将直接决定供电企业的安全生产、资产保值增值等生产经营活动。 Assets are the source of benefit, asset management has a direct impact on the operation and development of enterprises. As a capital-intensive enterprise, power supply enterprises have not only a wide range of fixed assets, widely distributed, frequent changes, fast technological updates, but also a large proportion of total assets, accounting for as much as 80%. The level of the management of fixed assets, the soundness of internal control will directly determine the safety of power supply enterprises, assets, such as value-added and production and management activities.