摘 要企业的固定资产是企业生产和经营活动的物质和技术基础，特别是对制造业来说，固定资产管理会影响到企业日后的生产发展和经营。制造业只有不断提升固定资产管理的能力，才能在未来的市场竞争中占据重要地位。企业一味着重于提高经济效益，会轻易忽略了对企业自身资产和资源的充分利用。而固定资产作为企业最基本的物质资源，它在管理中就会容易产生各种各样的问题这使得企业在固定资产管理的难度不断加大。本文首先从概论分析为起始点，简述了固定资产管理的相关理论，再以德胜达公司的固定资产管理问题分析作为落脚点，分析了企业固定资产管理中产生的问题，再结合相关理论,联合实际分析问题出现的原因，根据这些问题提出了有效管理企业固定资产的措施，捧着提高企业经济效益为目标，实施有效的管理方法，使企业能够不断地成长和发展。关键词：固定资产管理 管理意识缺失 管理信息技术化AbstractThe material and technical basis of an enterprise's production and operating activities is its fixed assets. Especially for the manufacturing industry, fixed asset management will affect its future production development and operations. Only by continuously improving the ability of fixed asset management can the manufacturing industry occupy an important position in future market competition. The company is blindly focused on improving economic efficiency, and will easily ignore the full use of its own assets and resources. As the most basic material resource of an enterprise, fixed assets are prone to various problems in management, which makes it increasingly difficult for enterprises to manage fixed assets. This article starts with a general analysis and starts with a brief description of the relevant theories of fixed asset management. Then it uses Deshengda's analysis of fixed asset management issues as the starting point. It analyzes seven pairs of fixed asset management issues and combines them with related issues. Based on the theory and the actual analysis of t...
