I题目:对固定资产管理的思考——以 X 公司为例摘 要固定资产管理在公司管理的过程中是一个十分重要的内容,涵盖的方面有很多。包括对固定资产的投资、采购、日常维护到报废处置等全过程的管理。涉及的具体业务相对复杂与重要,涉及的管理部门和管理人员的范围也是比较广的,管理目标也相对广泛。在这个阶段,由于各个公司对生产经营管理方面的重视程度远远多于在固定资产管理方面的重视。在固定资产管理方面,普遍存在着会计方面对于资产定义不明确、收回投资项目成本混乱、以及对固定资产的非标准处置等其他问题。关键词:固定资产;流程;管理IIAbstractFixed asset management is a very important aspect of company management and covers the whole process of management from fixed assets investment budget preparation, for exemple,investment project establishment, material procurement, completion transfer, daily maintenance to end-of-life disposal. The specific businesses involving a wide range of management departments and management personnel. The management targets are relatively broad, ranging from an A4 printer to a welded pipe production line, both belong to fixed asset management. At this stage, due to the general importance of various companies for production and operation management, and insufficient attention is paid to the management of fixed assets, there are widespread inaccuracies in accounting, unaccounted for assets,both have confusing collection of investment project costs, and non-standard disposal of fixed assets, and many other issues.Key words:Fixed assets; Process;ManagementIII目 录一、绪论.................................................................1(一)研究背景和意义.................................................1(二)国内外的研究现状...............................................1二、固定资产管理的理论基础...............................................2(一)固定资产的定义.................................................2(二)固定资管理的原理.......