摘 要最近，大多数企业借着市场经济高速发展所带来的机遇，不断发展壮大自身规模，在这样的背景下，其对于固定资产的需求也随之上升，与此同时，无论是对企业的生产还是最终的销售环节等来说，固定资产都至关重要。因此一旦固定资产出现问题将会导致企业无法正常进行生产，使得企业无法正常经营，造成不可预计的损失，所以固定资产管理的好坏可能会直接影响到企业业务活动的展开、经济利益的高低，对经营成果也将会产生重大的影响。因为在市场竞争中存在着成千上万的对手，不管任何企业，相应从中脱颖而出，提供质量更高的产品和服务，那么就需要对固定资产进行规范化管理。因此对于固定资产的管理就需要企业进一步的改进、完善企业管理制度和业务流程，从而利于企业的长期发展。这是所有企业在发展过程中必须引起重视的一个方面。杭州顺昌汽车销售有限公司作为一个汽车销售公司，目前在管理中存在诸多问题。本文结合工作期间遇到的实际情况，从公司的财务、内部流程与发展，对公司在固定资产管理方面存在的问题进行探讨，并提出相应的建议对策。关键词：固定资产；制度；管理ABSTRACTAbstract: With the rapid development of market economy in recent years, the enterprise scale is bigger, the enterprise need fixed assets are more, and fixed assets is to guarantee normal production and operation of enterprises, an important basis of sales. Therefore once the problems in fixed assets will cause the enterprise cannot normal production, make enterprises can not be normal, not expected loss, so the stand or fall of fixed assets management may directly affect the enterprise business activities of the spread, the economic interests of the high and low, is will have a significant effect on operating results. Because in the fierce market competition, an enterprise if is more effective than other enterprises to provide the market with products and services, and increase their economic power, is closely connected with the management of fixed assets. Therefore, the management of fixed assets requires further improveme...
