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固定资产是企业开展生产经营活动必不可少的物质基础,是企业资产的重要组成部分。加强固定资产管理,是全面贯彻党的十八大精神、认真落实科学发展观、打造成熟企业的举措之一;是维护国有资产安全完整,保值增值的重要保证;是企业充分挖掘潜力,不断提高固定资产使用效益的基本要求。科学有效地加强固定资产管理,对企业持续稳定发展显得尤为重要。一、固定资产的定义与分类固定资产是指使用期限1年以上,单位价值2000元以上,用于生产、管理和后
Fixed assets are the necessary material basis for an enterprise to carry out its production and business activities and are an important part of its assets. Strengthening the management of fixed assets is one of the measures to fully implement the spirit of the 18th CPC National Congress, earnestly implement the scientific concept of development and create a mature enterprise; it is an important guarantee to safeguard the safety and integrity of state-owned assets and to preserve and increase their value; Basic requirements for the use efficiency of fixed assets. Scientifically and effectively to strengthen the management of fixed assets, the sustained and stable development of enterprises is particularly important. First, the definition and classification of fixed assets Fixed assets refers to the use of more than 1 year, the unit value of 2,000 yuan for the production, management and after