随着社会经济的不断发展,人们的生活经济水平不断提升,国有资产的管理也越来越受到人们的关注。但是在实际管理过程中,由于人们不能够清楚地认识到其对企业发展的作用,使其在运行的过程中存在一定的问题,进而导致固定资产管理水平低下。基于此,本文通过对固定资产在管理与核算中常见问题及对策进行分析,以期给界内相关人士提供相关的资料。 With the continuous development of social economy, the living standard of the people has been continuously improved, and the management of the state-owned assets has drawn more and more attention. However, in the actual management process, because people can not clearly recognize its role in the development of the enterprise, there are some problems in its operation, which leads to the low level of the management of fixed assets. Based on this, this article analyzes the common problems and countermeasures in the management and accounting of fixed assets, with a view to providing relevant information to the sector stakeholders.