摘要
本文通过对企业固定资产管理制度的剖析,分析了固定资产管理问题的本质要素,研究了扩大再生产的理论,科学阐述了"求异存同"的内涵,提出了固定资产管理的科学意义。
This article has discussed the fixed asset control system through analyzing essential elements of fixed assets management system, question essential factors, studying the expanded reproduction theory, and elaborating connotation of "though obtaining differences as well as agreement" and, the fixed asset management scientific significance is proposed.
关键词
固定资产
扩大再生产
折旧率
Fixed asset
Expanded reproduction : Depreciation rate