一、引言固定资产是指企业使用期限超过1年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等,具有单位价值较高以及使用周期长、管理难度大等特点。固定资产管理是指企业对固定资产的计划、建造(购置)、验收、登记、领用(使用)、维修、报废等全过程的管理。随着市场经济秩序的不断建立,企业纷纷进入微利时代,想要获得更好的发展机会及更大的经济效益不能再沿用过去的粗放经营模式,迫切需要加强内部管理。特别是在国有及国有控股企业(以下简称国企)中周定资产往往比重较大,占用了大量资金,既是 I. INTRODUCTION Fixed assets refer to the houses, buildings, machines, machinery, transportation tools and other equipment, appliances and tools related to production and operation with the service life of the enterprise over one year. They have the advantages of high unit value and long service life, Management difficult and so on. Fixed asset management refers to the enterprise’s management of the entire process of planning, constructing (purchasing), checking, registering, receiving (using), repairing and disposing of fixed assets. With the continuous establishment of a market economy order, enterprises have entered the era of meager profit, and they no longer need to use the past extensive management mode in order to obtain better development opportunities and greater economic benefits. There is an urgent need to strengthen internal management. Especially in the state-owned and state-controlled enterprises (hereinafter referred to as state-owned enterprises) Zhouding assets tend to be larger, taking up a lot of money, both