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固定资产动态管理以管理为核心,以核算记录为手段,以国有资产保值增值维护国有资产安全完整为目的,对保护国有资产安全完整,防止国有资产流失,起到了有力的作用。笔者结合近几年本人固定资产动态管理经验,提出水利工程管理单位在固定资产管理过程中存在着产权不清,无法保障国有资产的安全完整等问题,并针对存在的问题提出了明确产权关系,做好确权工作;强化固定资产管理意识,不断提高固定资产管理水平等几个方面的完善建议。
The dynamic management of fixed assets takes the management as the core and the accounting records as a means to protect and enhance the state-owned assets and maintain the safety and integrity of the state-owned assets for the purpose of protecting the state-owned assets safe and complete, preventing the loss of state-owned assets has played a strong role. Based on my experience in dynamic management of fixed assets in recent years, the author puts forward that water conservancy project management units have unclear property rights in their management of fixed assets and can not guarantee the safety and integrity of state-owned assets. In addition, a clear property rights relationship is proposed for the existing problems. Do a good job of confirming the right; strengthen the awareness of fixed assets management, and constantly improve the management of fixed assets, and several other aspects of the sound advice.