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随着改革开放的进一步加深和金融危机的爆发,使得企业面临的市场风险越来越复杂,因此,加强企业的管理、完善企业内部制度的重要性就越来越突出,其中,固定资产的管理尤为重要。固定资产作为企业的一项重要资产,是企业特别是制造企业生产经营的基础,其价值是衡量一个企业经营规模和经营能力的重要指标。本文在对制造企业固定资产管理重要性分析的基础上,对固定资产的管理现状及存在的问题进行了深入剖析,并提出具有针对性的对策建议。
With the further deepening of the reform and opening up and the outbreak of the financial crisis, the market risks facing the enterprises are getting more and more complicated. Therefore, the importance of strengthening the management of enterprises and improving the internal system of the enterprises becomes more and more prominent. Among them, the management of fixed assets Particularly important. As an important asset of an enterprise, a fixed asset is the basis for the production and operation of an enterprise, especially a manufacturing enterprise. Its value is an important indicator of the scale of an enterprise’s operation and its ability to operate. Based on the analysis of the importance of fixed assets management in manufacturing enterprises, this article deeply analyzes the status quo of fixed assets management and existing problems, and puts forward some countermeasures and suggestions.