論我國中小企業固定資產管理的現狀及問題

一、引 言

 （一）概述······················································· 3

 （二）研究目的及意義············································· 3

（三）我國中小企業固定資產管理的現狀····························· 4

二、我國中小企業固定資產的管理

（一）固定資產概述··············································· 5

1、固定資產的概念················································· 5

2、固定資產的分類················································· 5

3、固定資產管理的原因及意義······································· 5

（二）固定資產管理··············································· 5

1、固定資產管理的相關要求········································· 6

2、固定資產管理的分類············································· 6

3、固定資產管理的流程············································· 6

（1）固定資產期初購置和建造······································· 6

（2）固定資產使用過程中計提折舊及固定資產盤點····················· 6

（3）固定資產報廢或者處置時的相關辦法····························· 6

4、固定資產管理的意義············································· 7

5、固定資產管理的方法············································· 7

（三）我國中小企業固定資產管理的特點····························· 7

三、我國中小企業固定資產管理中存在的具體問題

（一）固定資產購置初始入賬的問題································· 8

（二）管理機制不健全以及權責不明確的問題························· 8

（三）固定資產使用過程中資產盤點和計提折舊的問題················· 8

（四）有些部門擅自處理固定資產而不告知財務部門的問題············· 8

（五）賬與物管理工作脫節的問題··································· 8

（六）固定資產管理其他方面存在的問題····························· 9

四、我國中小企業固定資產管理存在問題的相關對策

（一）構建信息管理系統··········································· 10

（二）健全和完善固定資產管理制度································· 10

（三）固定資產在盤點和計提折舊問題上的解決對策··················· 10

（四）明確固定資產管理相關部門之間的職責分離····················· 10

（五）強化固定資產處置的控制制度································· 11

（六）針對固定資產管理其他方面問題的對策························· 12

五、結束語························································ 13

六、參考文獻······················································ 14 

內 容 摘 要

中小企業是國民經濟的重要組成部分，對經濟發展和社會穩定起著舉足輕重的促進作用。但是由于其產出規模小、資本和技術構成較低、受傳統體制和外部宏觀經濟影響大等因素，使得中小企業在財務管理方面存在著與自身發展和市場經濟均不適應的情況，尤其是固定資產管理，固定資產管理是企業管理中的一個重要組成部分，但是在許多企業中沒有對固定資產進行有效的管理，造成了一系列的問題。為了能夠更好的對固定資產進行管理，特別從各個方面對固定資產進行分析研究。

關鍵字：固定資產；存在問題；解決方法