固定资产是企业从事生产经营活动所必不可少的物质条件 ,目前在其管理上还存在着许多问题 ,这不仅影响企业的正常生产经营活动 ,而且也影响会计信息提供的真实性 ,因此 ,为优化固定资产的配置效率 ,提高企业管理水平 ,应加强对固定资产的管理与控制 ,建立一个完善的固定资产管理与控制系统。 Fixed assets are essential material conditions for an enterprise to engage in production and business activities. At present, there are still many problems in its management. This not only affects the normal production and business operations of an enterprise, but also affects the authenticity of the supply of accounting information. Therefore, To optimize the allocation efficiency of fixed assets and improve the management level of enterprises, the management and control of fixed assets should be strengthened and a sound system of management and control of fixed assets should be established.