随着我国社会经济的不断发展,我国的各个企业也取得了长足的进步。在企业的发展过程中,企业固定资产管理具有十分重要的作用,然而目前诸如不规范的固定资产核算、不健全的管理制度以及对管理工作不够重视等问题还存在于目前企业固定资产的管理当中。所以在这样的背景下,企业必须要促进自身管理意识的不断提高,对自身的内控管理需要不断地加强,将内部控制制度建立起来并予以完善。 With the continuous development of our country’s social economy, various enterprises in our country have made great strides. In the process of enterprise development, enterprise fixed asset management plays an important role. However, the current problems such as non-standard fixed asset accounting, unsound management system and insufficient attention to management still exist in the current management of fixed assets . Therefore, in this context, enterprises must promote their own management awareness of the continuous improvement of their own internal control management needs to be continuously strengthened, the internal control system to establish and improve.