大型低效固定资产具有占用资金大、变现能力差、管理难度大及管理成本高等特点,不能给企业带来预期的经济效益,直接危及企业的生存和可持续发展。作者结合实际工作经验,提出严格预算管理、科学决策购置、公开采购及落实管理责任等措施可预防产生新的大型低效固定资产。 The large-scale inefficient fixed assets have the characteristics of large occupied fund, poor liquidity, difficult management and high management cost, which can not bring the expected economic benefits to enterprises and endanger the survival and sustainable development of enterprises directly. The author combined with practical work experience, put forward strict budget management, scientific decision-making acquisition, public procurement and implementation of management responsibilities and other measures to prevent the emergence of new large-scale inefficient fixed assets.