商贸有限公司的固定资产管理的问题研究.docVIP

河南机电高等专科学校 毕业论文 广州市晨旗商贸有限公司的固定资产管理的问题研究 系 部 管理工程系 专 业 会计电算化 班 级 会计121班 学生姓名 周淑鑫 学 号 120511114 指导教师 宋雷 2015 年 4 月 25 日  摘 要：近年来，随着我国社会经济的发展，固定资产管理建设越来越受到社会的重视，国家加大了对固定资产管理建设的治理力度。通过对固定资产管理建设的研究可以看出，固定资产管理建设会计的运用，提高了固定资产管理的科学化水平，降低了资产运作的潜在风险，充分体现了固定资产管理的稳健原则。 固定资产作为企业资产的重要组成部分,是企业进行正常生产运营的基础,根据有关部门进行的统计,固定资产占企业有形资产总额的50%左右,加强固定资产管理,提高其使用效率,完善固定资产管理模式,有利于减低企业的生产运营的成本,提高企业的经营效益。本文分析了广州市晨旗商贸有限公司中固定资产管理的特点,深入探讨了当前广州市晨旗商贸有限公司固定资产管理模式中的弊端,并根据我国经济发展的要求,对该企业固定资产管理模式中出现的问题进行了相关的研究。 关键词：固定资产管理；管理制度；信息化管理 Abstract：In recent years, with the development of our social economy, construction of fixed assets management more and more get the attention of the society, the state increased fixed assets management of the construction of the regulation. Through the fixed assets management of the construction of the research can be seen that the use of fixed assets management construction accounting, improve the scientific level of the fixed assets management, reduce the potential risk of the assets operation, fully embodies the prudence principle of fixed assets management. As an important part of enterprise assets, fixed assets is the basis of the normal production and operation of enterprises, according to the statistics, by the relevant departments of the fixed assets accounted for 50% of the total amount of tangible assets in the company, in order to strengthen the management of fixed assets, improve the efficiency of its use, improve the fixed assets management mode, is beneficial to reduce the production of the enterprise operating costs, improve the management benefit of enterprise. Analyzes the characteristics of fixed assets management in enterprises, deeply discusses the disadvantages of the current enterprise fixed assets management model, and according to the requirements of the economic development of our country, the problems in the management mode of enterprise fixed assets has carried on the rel