一、引言资产是企业进行生产经营活动的物质基础和必备条件,企业资产质量的优劣直接影响和制约着其经营的成败和兴衰。企业进行生产经营活动就是资产不断变换形态,通过资金循环、商品循环和生产循环来获取利润的过程。其中,固定资产又发 I. Introduction Assets are the material basis and prerequisites for the production and business operations of an enterprise. The quality of the assets of an enterprise directly affects and restricts the success or failure of its operation. The production and business activities of an enterprise are the process of constantly changing assets and obtaining profits through the circulation of capital, the circulation of goods and the circulation of production. Among them, the fixed assets issued again