管道燃气企业固定资产核算与管理

Discussion on Fixed Assets Accounting and Management of Pipeline Gas Enterprise

固定资产核算与管理的正确与否,既直接影响到企业财务状况、经营成果的准确性,又影响到资产的安全性、完整性以及效用性。本文提出管道燃气企业固定资产核算与管理重点,结合马鞍山港华燃气公司实际,分析了重点资产"市政管网和场站"存在的主要问题,提出了改进措施,及实际取得成效。

Correct or not of fixed assets accounting and management affects directly not only the accuracy of enterprise financial situation and business performance but also the safety, integrity and ef- fectiveness of assets. The essay proposes the key of fixed assets accounting and management of pipeline gas enterprise, analyzes main problems of the key asset ＂the municipal pipe network and the sta- tion＂ combined with the actual situation of Maanshan Towngas, put forward improvement measures and actual achievements.