加强固定资产财务核算 提高固定资产使用效益

Strengthen the Financial Accounting of Fixed Assets,Improve the Efficient Use of Fixed Assets

固定资产在大部分单位的资产总额中占有很大比重,其管理一旦失控,不但损失巨大,而且会对单位的持续发展和经营造成严重影响。本文从服务单位决策出发,从财务核算方面分析固定资产在管理中存在的问题及一些解决思路。

Fixed assets share in total assets of most of the units in a large proportion of its management. Once out of control, it is not only a huge loss, but also severely affects the sustainable development and operation. The real value of the fixed assets at some point is a vital reference for a unit to make long - term planning and decision. This article, proceeding from servicing units and the aspects of financial accounting, analyses the problems in the manage- ment of fixed assets anduts forward some solutions.