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资产是企业持续发展的重要资源,在企业中发挥着举足轻重的作用,没有资产的企业将不复存在,资产管理是企业管理的重要环节和关键领域,如何发挥资产的最大效益,满足企业的发展需要是学术界研究的重点和难点问题。当前我国企业对于资产的管理和研究还处于初始阶段,资产管理水平和理论研究需进一步提升。本文结合财务管理和资产管理理论,对企业资产管理中存在的相关问题进行了归纳和总结,并提出了相关对策,以期对我国企业资产管理研究有所裨益。
Assets are important resources for the sustainable development of an enterprise. They play an important role in an enterprise. Enterprises without assets will cease to exist. Asset management is an important part and key area of enterprise management. How to maximize the benefits of assets and meet the needs of the development of an enterprise? The need is the key and difficult issue of academic research. At present, the management and research on assets of Chinese enterprises is still in the initial stage, and the asset management level and theoretical research need to be further improved. Based on the theories of financial management and asset management, this paper summarizes the related problems existing in the management of enterprise assets, and puts forward some countermeasures so as to bring some benefits to the research of enterprise asset management in our country.