摘 要固定资产对企业的影响不容忽视，既有正面的影响同时也有负面的影响。如果企业没有对固定资产进行合理的管理，那么将会对企业的健康发展造成很大程度的限制。本文在广东天元印刷公司管理固定资产现状分析的基础上，对公司管理固定资产存在的问题进行深入分析，发现该公司存在着报废固定资产不及时处置导致账面价值虚高；固定资产折旧无法在使用年限内计提完成；固定资产管理成本过高等问题。接着针对这些固定资产管理上存在的问题，针对性地提出了一些改善的建议：完善固定资产保养管理制度；根据现状缩短固定资产使用年限；做好杂项处理，避免多余支出等。对企业来说，固定资产的数量与价值会影响到其各个方面，企业应该充分认识到对固定资产进行管理是非常必要而有意义的。关键词： 广东天元印刷 固定资产 内部控制 Excerpts The influence of fixed assets on enterprises can not be ignored, which has both positive and negative effects. If the enterprise has not carried on the reasonable management to the fixed assets, then will create the very great degree limit to the enterprise's healthy development. Based on the analysis of the current situation of fixed assets management in Guangdong Tianyuan Printing Company, this paper makes an in-depth analysis of the problems existing in the management of fixed assets, it is found that there are some problems in the company, such as the high book value caused by the untimely disposal of the discarded fixed assets, the failure of the depreciation of fixed assets to be completed within the useful life, and the high management cost of fixed assets. Then, in the light of the problems existing in the management of fixed assets, the author puts forward some suggestions for improvement: perfecting the Maintenance and management system of fixed assets; shortening the service life of fixed assets according to the present situation; Avoid unnecessary expenses, etc. . For enterprises, the amount and value...
