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随着计算机技术的不断发展,为提高企业的竞争力,对其设备资产进行科学化的管理和控制,促进其财务管理的自动化和信息化发展。同时,企业为减少其经济投入,增加综合效益,逐渐重视将设备使用全阶段与资产管理相结合,提高企业设备的综合效率和其使用寿命,减少企业的经济投入,以最小的成本获取最大的效益。根据二者之间形成的价值链不断改进企业总资产的财务管理和控制。本文从设备管理和维护创值能力及计算机在企业设备资产财务管理和控制中的应用方面对其进行阐述。
With the continuous development of computer technology, in order to improve the competitiveness of enterprises, the equipment assets of its scientific management and control, and promote the financial management of automation and information technology development. In the meantime, in order to reduce their economic input and increase overall profitability, the enterprises gradually attach importance to the combination of the whole stage of equipment utilization and asset management to improve the overall efficiency and service life of equipment of enterprises, reduce the economic input of enterprises, and obtain the largest benefit. According to the formation of the value chain between the two continuous improvement of corporate financial management and control of total assets. This article elaborates on the equipment management and maintenance of value creation and the application of computer in the financial management and control of enterprise equipment assets.