财务管理毕业论文-企业固定资产管理研究.doc

毕 业 论 文 论文题目：企业固定资产管理研究 系 别： 专科教育部 班 级： 08财务管理 姓 名： 指 导 教 师： 2011年6月10 日企业固定资产管理研究 摘 要 固定资产管理是企业经营管理的重要组成部分，是提高企业经济效益的重要途径之一。固定资产是企业生产工具，是生产力要素之一。无论是国有企业、股份制企业、民营企业还是其他所有制形式的企业，其固定资产结构、状况及管理水平是影响企业竞争力的重要因素。固定资产作为企业长期投资，特别是企业的房地产、设备等固定资产，必须不断优化其结构，减少因管理不当而导致其收益率的减少。Enterprise fixed assets management Abstract Fixed assets management is an important component of management is to improve the economic efficiency of enterprises is one important way. Fixed assets are production tools, is one of the factors of production. Whether it is state-owned enterprises, joint-stock enterprises, private enterprises or other forms of enterprise ownership, the structure of its fixed assets, condition and management of enterprise competitiveness is an important factor. Long-term investment in fixed assets as a business, especially corporate real estate, equipment and other fixed assets, must continually optimize its structure, reduce the result of improper management to reduce its rate of return. Fixed assets in total assets, generally account for a large proportion of corporate assets to ensure the security, integrity, of great significance. The sound development of an enterprise, fixed assets management is particularly important. Fixed assets management is the management of an important part of the fixed assets have a high value, long life cycle, with locations scattered, difficult to manage and so on. The quality of management of fixed assets related to the development of normal business operations, thus strengthening the management of fixed assets is important for business development. Fixed assets management is also the financial management is an important component. But now most of our fixed assets management companies, there are some problems, such as understanding the existence of one-sidedness, the system is not perfect, that there are repetitive acquisition, management, the existe