本文从实际出发,首先就新会计准则对企业固定资产管理产生的主要影响进行了深入剖析,而后据此提出了现阶段企业在资产管理中应给予的几点改进策略,以供其借鉴或参考。 Based on the actual situation, this article first analyzes the major impact of the new accounting standards on the management of fixed assets, and then puts forward some improvement strategies that should be given by the enterprises in the management of assets at this stage for reference or reference .