固定资产全生命周期“三关”管理浅论

A Tentative Discussion on the“Three Passes”Management of the Whole Life Cycle of Fixed Assets

对企业固定资产管理的现状进行了分析,提出以资产价值管理为核心,构建固定资产全生命周期管理体系;在满足安全、效益、效能的前提下,结合固定资产的购建规划、运行管理、退役退出的全过程,把好固定资产“入口关、运行关、出口关”,提升财务专业化管理水平,最终实现企业价值最大化的财务管理目标。

Based on analysis of the current situation of fixed assets management in enterprises,the proposal is raised to construct the whole life cycle management system for fixed assets with asset value management as the core to monitor the import,operation and export of fixed assets combining the whole process of planning,purchase,construction,operation management,retirement and withdraw of fixed assets under the premise of meeting the requirements of safety,efficiency and efficiency,so as to improve the professional level of financial management,and ultimately achieve the financial management goal of maximizing enterprise value.