目前,乡镇企业在固定资产管理中存在不少问题:(1) 我镇有不少企业把为国营企业配套服务和协作生产当作主要目标,当国营企业出现销售不畅或效益下滑时,乡镇企业购置的大量设备便处于闲置或半闲置状态,造成浪费。(2) 由于乡镇企业在土地使用上具有得天独厚的条件,企业在兴建厂房时,往往认为占地越多,越能显示企业规模大,因而在土地资源上造成大量浪费。(3) 折旧偏低,远不能满足设备更新的需要,有的企业为扩大承包利润,还有意少提或不提折旧。(4) 不少企业固定资产帐目不健全,长期不盘点,出入厂无手续,有的有帐无物,有的有物无帐,有些承包者还乘机拿企业的财产送人情,或视企业固定资产为已有。为此,提出以下建议: 首先,各地乡镇企业主管部门应设立固定资产调 At present, there are many problems in township and village enterprises in the management of fixed assets: (1) Many enterprises in my town regard the supporting services and collaborative production for state-owned enterprises as the main objectives. When the state-owned enterprises are experiencing sluggish sales or the efficiency is declining, townships and townships A large number of equipment purchased by enterprises are idle or semi-idle, causing waste. (2) As the township and township enterprises have unique conditions for land use, enterprises often think that the more they occupy the land, the more they can show that the company has a large scale, thus causing a lot of waste on the land resources. (3) Depreciation is too low to meet the needs of equipment upgrade. Some companies have little or no intention of depreciation in order to increase contracted profits. (4) Many companies have unsound accounts for fixed assets. They do not count for a long period of time. There are no formalities in and out of the factory, some have no accounts, some have no items, and some contractors also took the opportunity to take the company’s property to send people, or depending on the company’s fixed Assets already exist. To this end, the following suggestions are made: First, the departments in charge of township and township enterprises should set up fixed assets.