摘 要进入 21 世纪以来，中国公司的经济水平在不断提高，与外界的互动也在不断增加。对于固定资产的类型，数量和价值也在以相同的速度增长，因此，对于企业而言，如何处理固定资产已成为必不可少的步骤。资产是企业稳定运行中重要保障，是企业日常生产运营的基础。其特点是价值高，使用时间长、能重复参与生产过程的连续生产周期中可以发挥重要作用。固定资产计算核实的准确性不仅直接影响公司财务状况和业绩的准确性，而且影响资产的安全性，完整性和有效性。随着企业的不断发展壮大，持有的固定资产的种类和数量也在迅速发展，大多数企业的固定资产核算已不再适用。本文对企业固定资产核算的背景进行详细的了解，分析铸造有限公司在固定资产核算方面存在的一些问题，针对出现的固定资产核算不规范、没有相对很完善的固定资产核算机制、资产的账卡不相符、缺乏信息化系统、提高财务人员素质等进行进一步分析。结合固定资产核算原则及相关的理论知识，就相关问题提出合理性建议如下：对固定资产实行科学化的管理，提高财务人员素质，加快推进固定资产信息化等措施，不断优化核算的管理计划，提高固定资产利用率，提高企业的经济效益和竞争力。关键词：固定资产；资产管理；核算制度 Abstract Since the beginning of the 21st century, the economic level of Chinese companies has continued to improve and their interaction with the outside world has also increased. For the types of fixed assets, the quantity and value are also increasing at the same rate. Therefore, for companies, how to deal with fixed assets has become an indispensable step. Assets are an important guarantee for the stable operation of enterprises and are the daily production operations of enterprises The basics. It is characterized by high value, long use time, and can play an important role in the continuous production cycle that can repeatedly participate in the production process. The accuracy of calculation and verification of fixed assets not only directly affects the accuracy of the company's financial situation and performance, but also affects the ...
