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固定资产是企业重要的生产要素之一,是企业赖以生存的物质基础,是企业产生效益的源泉。它的结构、状况和管理水平直接影响着企业的竞争力,关系到企业的运营与发展。因此,企业必须建立科学的固定资产管理模式,运用先进的管理手段对固定资产的投资、运维、改造和处置等发生的支出进行长远规划,统筹考虑,以提高企业资金的使用效率,实现企业资产价值的最大化。
Fixed assets are one of the important production factors of an enterprise. They are the material basis for an enterprise to survive and a source of benefits for an enterprise. Its structure, condition and management level directly affect the competitiveness of enterprises, related to the operation and development of enterprises. Therefore, enterprises must establish a scientific model of fixed asset management and use advanced management tools to carry out long-term planning and overall consideration on expenditures incurred in the investment, operation and maintenance, transformation and disposal of fixed assets in order to improve the efficiency of capital utilization and realize the goal of enterprises Maximize the value of assets.