一、固定资产投资中存在的问题固定资产是指使用年限在一年以上,单位价值在规定标准以上,并在使用过程中保持原来物质形态的资产, 包括房屋及建筑物、机器设备、运输设备、工具器具等。(《企业会计准则》)固定资产作为企业主要的劳动工具是生产力水平的重要标志,对企业资金运 First, the problems in fixed asset investment Fixed assets refers to the service life of more than one year, the unit value above the required standard, and in the course of the use of the original material to maintain the form of assets, including housing and buildings, machinery and equipment, transportation equipment , Tools and appliances. (“Accounting Standards for Business Enterprises”) As the main labor force of enterprises, fixed assets are an important symbol of the level of productivity,