摘 要固定资产作为企业资产中的一个重要组成部分，既是企业生存发展的根本条件之一，又是影响企业竞争力的直接因素之一。它不仅反映了企业的生产能力，同时也反映了企业的发展水平与行业地位。市场经济下，企业的生存与发展必须要有良好的管理手段作为基础。因此，固定资产管理在企业管理中发挥着至关重要的作用，它的好坏直接影响着企业的管理，从而影响企业的生产经营状况与经济效益。本文以深圳市宏涛塑胶有限公司作为研究对象，对其固定资产管理现状进行分析；发现该企业存在折旧不合理、采购验收工作没有事先计划、使用转移不规范，维修保养缺少监督、盘点人员不足，工作不严谨到位、报废处置规划与标准不合理，缺乏监督等问题。针对宏涛塑胶固定资产管理存在的这些问题，本文相应提出了一些建议：合理进行折旧、订立严谨的采购验收计划、调整使用转移程序，加强维修保养的监督、引入储备盘点人员，事先做好盘点规划、合理设定报废规划与标准，全程监督处置工作等。关键词：固定资产 资产管理 内部控制 AbstractAs an important component of enterprise assets, fixed assets are not only one of the basic conditions for the survival and development of an enterprise, but also one of the direct factors that affect the competitiveness of an enterprise. It not only reflects the production capacity of the enterprise, but also reflects the development level and industry status of the enterprise. Under the market economy, the survival and development of enterprises must be based on good management methods. Therefore, fixed asset management plays a vital role in the management of an enterprise. Its quality directly affects the management of the enterprise, and thus affects its production and operation status and economic benefits.This article uses Shenzhen Hongtao Plastic Co., Ltd. as the research object to analyze the current status of its fixed asset management. It is found that the company has unreasonable depreciation, procurement and acceptance work is not planned in advance, use and tran...
