摘要固定资产管理是企业财产管理的关键，那么一些中小型的企业怎么样才能更好的把控固定资产这个企业财产的关键技能以及尽最大的可能提高对资产的使用的效率，以此来保住和提高固定资产的价值。这已经是目前现代经济管理中最不可或缺的一部分。所以我就从在认识中小型企业固定资产管理与折旧的前提之下，以及从企业和国家的方面，找出中小型企业对于固定资产与折旧这两方面存在的缺陷和一些制度的的修正与改进等问题。为此提出一些相关的建议，从中找出最适合中小型企业固定资产管理与折算的办法，以此来提高企业的综合实力，从而做到最经济的状态。关键词：中小型企业，固定资产，折旧办法，管理AbstractFixed assets management is the key to enterprise property management, so how can some small and medium-sized enterprises better control the key skills of fixed assets, as well as maximize the efficiency of the use of assets, in order to maintain and improve the value of fixed assets. This has become the most indispensable part of modern economic management.Therefore, on the premise of recognizing the management and depreciation of fixed assets of small and medium-sized enterprises, and from the aspects of enterprises and countries, I find out the shortcomings of fixed assets and depreciation of small and medium-sized enterprises and the amendment and improvement of some systems. In order to improve the comprehensive strength of small and medium-sized enterprises and achieve the most economical state, this paper puts forward some relevant suggestions and finds out the most suitable method of fixed assets management and conversion for small and medium-sized enterprises.Key words: Mes, fixed assets, depreciation methods, management前言根据我们的调查与研究，我们发现，自从新中国成立到现在，就单单我们国家而言，中小型企业建立的数量每年都在快速增长。不要小瞧这些中小型企业，它们可以我们国家发展经济最主要的核心动力。随着社会不断的发展，科技的不断的进步，中小型企业就犹...
