铁路运输企业固定资产管理的创新研究与应用

Fixed Assets Management's Innovation Study and Application in Railway Transportation Enterprises

固定资产是铁路运输企业的重要物质基础,也是铁路运输企业总资产的重要组成部分。随着铁路运营里程的增多和铁路运行速度的提高,许多铁路运输企业对线路施工、设备使用周期、投资成本控制等管理提出了更高要求。然而,在固定资产管理方面,铁路运输企业面临着诸如制度体系不完善、核算经营不规范、监督管理不到位等问题,直接造成固定资产的严重流失和资金浪费。本文通过对铁路运输企业固定资产管理现状、固定资产计提折旧以及其他存在问题进行分析,提出了如何采取具体措施完善固定资产管理,以保障固定资产真正地发挥作用。

Fixed assets is an important material basis for railway transportation enterprises,and is also an important part of the railway transport enterprises'total assets.With the increasing of railway operating mileage and improvement of train operating speed,many railway transportation enterprises put forward higher requirements for the management of line construction,equipment usage period,investment cost control,etc.However,there are lots of problems in fixed assets management,like the system is not perfect,accounting management is not standardized,supervision and management is not in place and other problems,which will directly cause serious losses and waste of money for the fixed assets of enterprises.The paper analyzes problems of current management situation of fixed assets,fixed assets depreciation and other problems,and puts forward the measures of how to take concrete measures to improve the management of fixed assets,in order to ensure the fixed assets really plays its roll well.