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企业管理以财务管理为中心,在以企业价值最大化为目标的财务管理工作中,固定资产的管理起着举足轻重的作用,因为固定资产在企业总资产结构中一般占有较大的比重,固定资产管理的好坏,不仅直接影响着固定资产的保值、增值这个重要的经济指标,而且也直接影响着企业价值最大化的实现程度。针对固定资产的管理范围,企业要加强固定资产的管理,进一步提高企业的经济效益,应注意做好以下几方面的工作:
Enterprise management takes financial management as the center. In the financial management work that maximizes the enterprise value, the management of fixed assets plays a decisive role. Because fixed assets generally occupy a large proportion in the total assets structure of an enterprise, the fixed assets Management is good or bad, not only directly affects the preservation and appreciation of fixed assets, an important economic indicator, but also directly affect the realization of the maximization of enterprise value. For the scope of the management of fixed assets, enterprises should strengthen the management of fixed assets and further improve the economic benefits of enterprises. Attention should be paid to the following aspects: