江苏大都建设公司固定资产管理探析
毕业论文关键词：固定资产；固定资产管理；江苏大都公司
ABSTRACT On account of the fixed assets normally occupies a great proportion in the total assets of enterprise,it is of great significance to ensure the integrity and security of enterprise fixed assets,also,depreciation and authenticity of enterprise fixed assets have enormous impacts on the financial condition of enterprises,and its related charge is the key factor to determine net profit.In the traditional sense,no matter efficiency or quality of the fixed assets management model,is difficult to adapt to the needs of the new situation in the present enterprise operation and management,so the management of fixed assets is particularly important to the development of an enterprise.Therefore,optimization of enterprise fixed assets management means becomes inevitable.This article firstly expounds the importance and characteristics of fixed assets management,as well as describes the purchase acceptance,inventory,accounting,depreciation,etc.in detail,then analyzes the present fixed asset management situation of Jiangsu Dadu Construction Engineering Corporation,finds its existing problems and puts forward some relevant suggestions,in order to strengthen the further management of fixed assets and make more use of the fixed asset efficiency.
Keywords: Fixed assets,Fixed assets management,Jiangsu Dadu Corporation
目 录
第一章 引言 1
第二章 企业固定资产管理研究的概述 2
2.1固定资产管理的重要性 2
2.2固定资产管理的特点 2
2.2.1技术性强 2
2.2.2内容复杂 2
2.2.3管理集中 3
2.2.4实物管理与资金管理相结合 3
2.3固定资产管理的内容 3
2.3.1固定资产的购置、验收管理 3
2.3.2固定资产的盘点管理 3
2.3.3固定资产的核算管理 4
2.3.4固定资产的折旧管理 4
第三章 江苏大都建设工程有限公司固定资产管理的现状分析 5
3.1江苏大都的企业概况 5
3.2江苏大都固定资产管理的基本做法 6
3.2.1合理估值，分类统计 6
3.2.2明确使用寿命，分类计提折旧 7
3.3江苏大都固定资产管理中存在的问题 8
3.3.1对固定资产管理工作不够重视 8
3.3.3人员素质不高，管理手段落后 8
3.3.4职能部门之间工作不衔接 9
3.3.5对固定资产的内部审计认识不足 9
第四章 加强固定资产管理的措施 10
4.1提高公司对固定资产管理的意识 10
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