浅议林业企业固定资产的管理

An Analysis of Fixed Assets Management of Forestry Enterprises

固定资产是林业企业生产和经营的经济资源和物质基础。针对林业企业固定资产的具体特点,应建立长效的固定资产管理约束机制和调配机制,严格划分经营性和非经营性固定资产,统一思想、严格责任、奖惩结合,提高固定资产使用效率,实现保值增值。

Fixed Assets are important economic sources of a forestry enterprise and they are the basic requirements of forestry practices.According to the specific features of fixed assets owned by a forestry enterprise,the forestry enterprise should build up mechanism for fixed assets management and allocation,and make a clear distinction between productive fixed assets and the non-productive assets.The forestry enterprise should also unify the thinking,strict liability,and combine reward with punishment in order to improve the utilizing efficiency of fixed assets,to maintain and increase value.