企业固定资产管理漫谈

On the Management of Enterprise Fixed Assets

固定资产是企业的生产工具,在企业资产总额中占有较大的比例,其基本结构、运行状况和管理水平是影响企业竞争力的重要因素。为了确保企业固定资产的安全、完整和有效运行,必须不断强化企业固定资产的管理手段,以加速企业资金周转,提高盈利水平。

The fixed assets are the implements of production for enterprise,which holds a large proportion in the total value of enterprise's assets.The structure,operation and management of the fixed assets are the most important factors for enterprise?competitiveness.In order to ensure the safety,completeness and effective operation,the management level for enterprise fixed assets must be strengthened,which can help to accelerate the capital turnover and improve the level of profitability.