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固定资产在工业企业(或制造型企业,下同)的有形资产中占有很大份额,是重要的生产要素,因此如何改善和提高工业企业的固定资产管理水平,对于加速企业的资产周转速度,提高企业盈利水平,防止资产闲置、浪费和毁损带来的损失,都具有非常重要的意义。本文拟从实务中容易被忽视的几个环节出发,探讨加强固定资产管理的具体方法,为企业改善经济效益出谋划策。
Therefore, how to improve and enhance the level of fixed assets management in industrial enterprises is an important factor in accelerating the turnover of assets of enterprises. As a result, the fixed assets in industrial enterprises (or manufacturing enterprises, the same below) occupy a large share of tangible assets, It is of great significance to increase the profitability of enterprises and prevent the losses caused by the idleness, waste and destruction of assets. This article intends to proceed from several links that are easily neglected in practice and discusses specific methods for strengthening the management of fixed assets so as to provide suggestions for enterprises to improve their economic benefits.