钢铁企业固定资产管理优化

Optimization of Fixed Assets Management in Iron and Steel Enterprise

对钢铁行业固定资产管理中普遍存在着的管理责任界定不清晰,实物与账务核算不同步,报废、处置不规范等问题进行了分析,提出要完善固定资产管理机制,完善固定资产报废、处置管理制度,做好固定资产盘点工作,盘活闲置资产,加强固定资产管理审计,完善固定资产管理信息系统等管理优化措施。

This article analyzed some universal existence problems in fixed assets management in iron and steel industry,such as the obscure distributions of management responsibilities,the asynchrony of real and accounts and irregular scrap and disposal.It also put forward some management optimization measures,for example,perfecting the fixed assets management system and the management principles of fixed assets scrap and disposal,doing well the check work of fixed assets,making idle assets active,strengthening the audit for fixed assets management and improving the information system of fixed assets management.