大型企业固定资产管理及对策分析.pdf

毕业论文 题 目 大型企业固定资产管理及对策分析 班 级 财管 1416 班 姓 名 甘露 学 号 2014160114 2018 年 4 月 01 日 内容摘要 固定资产是企业的重要组成部分，管理得好会给企业带来经济利 益，管理不当则会导致使用率低下，甚至资产流失。但目前，大型企 业领导者缺乏对固定资产管理的重视，缺乏有效的固定资产管理制 度，管理人员的素养不足，部门管理职责不明确，忽略后期固定资产 的保养清理，都会严重影响固定资产发挥有效的管理。本文从大型企 业的固定资产管理的现状出发，对存在的问题进行全面分析，并提出 了建议，建立有效的固定资产管理制度，提高管理人员的素养，明确 固定资产管理人员的分工合作，重视后期固定资产的清理，定期对固 定资产的会计分录进行核查。 关键词：大型企业；固定资产；管理；对策 Abstract Fixed assets are an important part of the enterprise. Good management will bring economic benefits to the enterprise. Improper management will lead to low utilization rate and even loss of assets. But at present, the big business leaders lack of attention to the fixed assets management, lack of effective management system, fixed assets management personnels quality, management responsibilities are not clear, ignore the late clear maintenance of fixed assets, will seriously affect the play to the effective management of the fixed assets. In this paper, starting from the present situation of fixed assets management of large enterprises, the comprehensive analysis on the existing problems, and puts forward some Suggestions, establish an effective fixed assets management system, improve the management of quality, clear of fixed asset management division of labor cooperation, attaches great importance to the late clear of fixed assets, on a regular basis to inspect the fixed assets accounting entries. Key words: Large enterprise; Fixed Assets; Management; Countermeasure 目 录