On Problems of Fixed Assets Management in Enterprises' Groups

In market economy,the survival and development of enterprises must be based on good management.As an important component of enterprises,fixed assets are the essential condition for the existence of enterprises,the management of which is directly related to the development of enterprises.On account of a good many subjective and objective factors,there exist many problems in the management of fixed assets.This article briefly discusses the short-term behavior of enterprises in their fixed assets investment,the formation of unlisted assets,the loss of state-owned assets in the fixed assets management,the recognition of fixed assets and the computation of depreciation of fixed assets in the value accounting of fixed assets,etc.In reaction to these problems,the article also makes some propositions about the approaches to improve the check-up method,about the establishment and improvement of the fixed assets management system,about the popularization of the accelerating depreciation method,to achieve the benign circulation of fixed assets,and enable enterprises to develop healthily.