摘 要如今社会经济发展迅速，科学技术水平不断提高，对于企业来说，要想企业能够健康持久的发展，就必须做好固定资产管理的工作。固定资产占总资产较大的比重，同时也为企业发展创造了生命力，所以对于每个企业来说固定资产都尤为重要。本文以顺德昊源科技公司为例，初步揭示了顺德昊源科技公司的现状，进而分析昊源科技公司固定资产管理中一些不足的地方，如固定资产占比过高，存在过多的闲置固定资产，固定资产折旧方法单一，人员缺乏管理的深刻意识等，并且针对固定资产周转率、折旧、闲置情况等，透露公司实际的经营状况并对其分析，提供改善不足的建议及对策，如出售不需用的固定资产，根据经济用途分类处置闲置资产，按固定资产特性采用适当折旧方法，建立考评体系加强人员管理意识等。所以，做好固定资产管理的工作并且大力提升企业自身实力意义重大，其创新发展在市场经济中将会为企业占有一席之地，并给整个企业带来新的活力。关键词：固定资产管理 固定资产结构 完善策略 Abstract Nowadays, social and economic development is rapid, and the level of science and technology is constantly improving. For enterprises, if they want to develop healthily and sustainably, they must do a good job of fixed asset management. Fixed assets account for a large proportion of total assets, and also create vitality for the development of enterprises, so fixed assets are particularly important for each enterprise. This article uses Shunde Haoyuan Technology Co., Ltd. as an example to reveal the current status of Shunde Haoyuan Technology Co., Ltd., and then analyzes some deficiencies in Haoyuan Technology Co., Ltd.'s fixed asset management, such as excessive proportion of fixed assets and excessive idle fixing. Assets, fixed assets depreciation methods are single, and staff lack a deep sense of management, etc., and disclose the company's actual operating status and analysis of fixed asset turnover rates, depreciation phenomena, and idleness, and provide suggestions and countermeasures for imp...
