固定资产是企业开展生产经营与其他业务的重要手段,是任何事物都无法代替的重要的生产资料,它在企业的资产总额中通常都占有较大的比例,其完整性与安全性及对企业的运营和发展影响较大。于是,加强固定资产管理,就成为企业正常生产经营的关键一环。企业要实现良性发展,就必须重视与抓好企业固定资产的管理,提高其固定资产的管理水平与经营 As an important means of production and operation and other businesses, fixed assets are an important means of production that can not be replaced by anything. Generally speaking, fixed assets occupy a large proportion of the total assets of an enterprise. Its integrity and safety and its value to enterprises The operation and development of greater impact. Therefore, strengthening the management of fixed assets has become a key part of the normal production and operation of enterprises. To realize the healthy development of an enterprise, enterprises must attach importance to and do a good job in the management of the fixed assets of enterprises and improve their management and operation of fixed assets