在当前企业生产经营过程中,对固定资产的管理有两种倾向。主要倾向是不注重固定资产的增量;另一种倾向是只注意固定资产的增量,而不注重其效应。因此,在对企业的承包中,增加了固定资产增量的指标。我认为,对企业固定资产的状况如何进行评价,需要用系统的思想和方法进行评估,不能一味单纯追求其数量,只讲增量而不讲产出如何,即便是投入多而产出少(效益差),也是不好的状态。因此,在社会主义市场经济体制条件下,必须科学地管理企业的固定资产,具体分析固定资产的量态。就是处理好固定资产的存量、增量、变量和适量的相关性。这对企业 In the current process of enterprise production and management, there are two trends in the management of fixed assets. The main tendency is not to pay attention to the increment of fixed assets; the other tendency is to pay attention only to the increment of fixed assets without paying attention to its effects. Therefore, in the contracting of enterprises, the index of increment of fixed assets has been added. I think that the evaluation of the status of fixed assets in enterprises needs to be assessed systematically and in a systematic way. It is not a matter of simply pursuing their quantity. It only speaks of incrementality rather than output, even if there is more investment and less output ( Poor efficiency) is also a bad condition. Therefore, under the conditions of the socialist market economic system, it is necessary to scientifically manage the fixed assets of enterprises and analyze the quantitative state of fixed assets. It is to deal with the correlation of stocks, increments, variables, and appropriate amounts of fixed assets. This is a business