摘 要中小企业在我国的市场经济中占有着非常重要的地位，对国民经济的进展有着积极深远的影响.加强中小企业固定资产管理，对于正处于进展期间的中小企业具有重要的影响.本文以中小企业讨论对象，分析其固定资产管理过程中存在的问题。在对中小企业固定资产管理进行细致剖析的基础上，探讨了优化中小企业固定资产管理的措施，对中小企业固定资产管理提出以下建议:树立正确的管理理念 ，增强有关人员的固定资产管理的责任意识，完善中小企业固定资产管理制度，优化管理手段，加强内控管理，提高固定资产的利用效率等。通过这些措施的实施以加强中小企业固定资产管理能力，保证中小企业的固定资产管理工作顺利进行，对中小企业的经营效率和市场竞争能力实现有效提升。关键词：固定资产管理,制度，观念，优化AbstractSmall and medium—sized enterprises occupy a very important position in China’s market economy and have a positive， far-reaching impact on the development of the national economy。 Strengthening the fixed assets management of small and medium-sized enterprise has great impact on its development。 This paper studies the small and medium-sized enterprises, and analyzes the problems existing in the process of fixed assets management.On the basis of careful analysis of fixed asset management for small and medium—sized enterprises, this paper explores how to optimize the management of it， and put forward the following suggestions： set up the correct management concept， enhance the responsibility of the officer’s fixed asset management awareness， perfect the small and medium-sized enterprise fixed assets management system, optimize the management, strengthen internal management , and improve the use efficiency of fixed assets, etc. The implementation of these measures will strengthen the fixed asset management capabilities of small and medium-sized enterprise， and ensure its fixed assets management work smoothly， which will effectively enhance the...
