固定资产是企业的物质基础,是企业产生效益的条件,固定资产的结构、状况、管理水平等直接影响着企业的运营与发展。对于大型上市公司而言,涉及的固定资产价值上百亿元,资产条目数万条,只有科学管理和正确核算固定资产,采用简便、高效的管理手段,才能正确评估固定资产的整体情况,提高资产使用效率,降低生产成本,保护固定资产的安全完整,实现资 Fixed assets are the material basis of enterprises and the conditions for enterprises to generate benefits. The structure, status and management level of fixed assets directly affect the operation and development of enterprises. For large listed companies, the fixed assets involved in the value of tens of billions of dollars, the assets of tens of thousands of items, only the scientific management and correct accounting of fixed assets, the use of simple and efficient management tools in order to correctly assess the overall situation of fixed assets, improve Asset efficiency, reduce production costs, protect the safety and integrity of fixed assets, to achieve capital