企业固定资产管理存在的问题及对策研究摘 要 固定资产是企业财务管理工作的一个重要组成部分，企业目前借助于固定资产完成业务经营与流转，通过实地调研了解到，当前企业固定资产中存在片面性，随意性较大，制度上流于形式，闲置现象严重，对固定资产造成严重浪费。针对攀比采购、重复采购的现象，固定资产管理职责与制度缺失，固定资产的闲置、流失等问题的存在，本文做出了分析且提出了加强企业固定资产管理、提高使用效率的一些对策。主要通过建立健全固定资产中固定购置、验收、保管、使用、处置，加强使用单位、使用部门以及使用个人的相互制约等一整套固定资产管理制度等方面的建议来合理配置公司固定资产、加强固定资产管理、提高使用效率。 关键词：企业；固定资产；管理Abstract Fixed assets are an important part of the financial management of enterprises. Enterprises are now engaged in the operation and circulation of fixed assets. Through the field investigation, it is found that there are one-sidedness and arbitrariness in the fixed assets of enterprises. Serious phenomenon, causing serious waste of fixed assets. This paper makes an analysis and puts forward some countermeasures to strengthen the management of fixed assets and improve the efficiency of the enterprises. This paper analyzes the problems of fixed assets management and the efficiency of fixed assets. Mainly through the establishment of a fixed fixed assets in the fixed purchase, acceptance, custody, use, disposal, strengthen the use of units, the use of departments and the use of personal mutual restraint and other sets of fixed asset management system and other aspects of the proposed rational allocation of fixed assets, Asset management, improve the use of efficiency. Key words: Coal enterprises; Fixed assets; .management目 录摘要Abstract绪论1、问题的提出...............................................................52、本论文相关的国外研究动态.............................................
