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固定资产管理是行政单位管理的重要基础内容,其主要任务是对固定资产增减、移位、使用、维护等进行有效监控,以提高资产利用率,减少资产的无谓损失,最终使固定资产的效用达到最大化。它既是行政单位经营管理的重要内容,也是一门相当复杂的管理技术。管理得好,可以准确地反映行政单位的经营成果和业绩,更好地利用固定资产,杜绝腐败现象;管理不善会造成生产资料利用率低下,甚至国有资产流失。对固定资产管理的研究,国外一直相当重视,并形成了大量流派、大量理论。我国关于固定资产管理的研究在改革开放以后受到了越来越多的重视,特别是会计管理领域,对固定资产管理已经形成了一套相对完整、比较丰富的理论体系和规则体系。
The main task of fixed asset management is to manage the administrative units. Its main task is to effectively monitor the increase, decrease, shift, use and maintenance of fixed assets so as to improve the utilization rate of assets and reduce the unnecessary loss of assets. Finally, Maximize utility. It is not only an important part of the operation and management of administrative units, but also a rather complicated management technique. Well managed, they can accurately reflect the operating results and performance of administrative units, make better use of fixed assets and eliminate corruption. Poor management can lead to low utilization of production materials and even the loss of state assets. The study of fixed asset management has always attached great importance to foreign countries and formed a large number of schools and a large number of theories. After the reform and opening up, more and more attention has been paid to the research on the management of fixed assets in our country. Especially in the field of accounting management, a set of relatively complete and rich theoretical system and rule system has been formed for the management of fixed assets.