论我国中小企业固定资产管理的现状及问题

一、引 言

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

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

（三）我国中小企业固定资产管理的现状····························· 4

二、我国中小企业固定资产的管理

（一）固定资产概述··············································· 5

1、固定资产的概念················································· 5

2、固定资产的分类················································· 5

3、固定资产管理的原因及意义······································· 5

（二）固定资产管理··············································· 5

1、固定资产管理的相关要求········································· 6

2、固定资产管理的分类············································· 6

3、固定资产管理的流程············································· 6

（1）固定资产期初购置和建造······································· 6

（2）固定资产使用过程中计提折旧及固定资产盘点····················· 6

（3）固定资产报废或者处置时的相关办法····························· 6

4、固定资产管理的意义············································· 7

5、固定资产管理的方法············································· 7

（三）我国中小企业固定资产管理的特点····························· 7

三、我国中小企业固定资产管理中存在的具体问题

（一）固定资产购置初始入账的问题································· 8

（二）管理机制不健全以及权责不明确的问题························· 8

（三）固定资产使用过程中资产盘点和计提折旧的问题················· 8

（四）有些部门擅自处理固定资产而不告知财务部门的问题············· 8

（五）账与物管理工作脱节的问题··································· 8

（六）固定资产管理其他方面存在的问题····························· 9

四、我国中小企业固定资产管理存在问题的相关对策

（一）构建信息管理系统··········································· 10

（二）健全和完善固定资产管理制度································· 10

（三）固定资产在盘点和计提折旧问题上的解决对策··················· 10

（四）明确固定资产管理相关部门之间的职责分离····················· 10

（五）强化固定资产处置的控制制度································· 11

（六）针对固定资产管理其他方面问题的对策························· 12

五、结束语························································ 13

六、参考文献······················································ 14 

内 容 摘 要

中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。但是由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况，尤其是固定资产管理，固定资产管理是企业管理中的一个重要组成部分，但是在许多企业中没有对固定资产进行有效的管理，造成了一系列的问题。为了能够更好的对固定资产进行管理，特别从各个方面对固定资产进行分析研究。

关键字：固定资产；存在问题；解决方法