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新时期以来,广电网络公司固定资产管理呈现出固定资产数量大,价值高,增长快、需要多部门配合与协调、寿命周期长、资产支出比重大等鲜明的特征,然而仍然存在一些问题,如固定资产价值管理和实物管理标准不一致、固定资产后续支出费用划分不正确、尚未建立有效的信息传递与反馈机制、报废资产管理混乱等,为此,应该实行固定资产分类管理、最小化固定资产计量单位,科学合理划分线路、改进信息系统建设规划、加强固定资产报废的评估等,从而促进广电网络公司固定资产管理工作的科学化和规范化。
Since the beginning of the new era, the fixed asset management of the SVA network companies has shown the distinctive features of large fixed assets, high value, fast growth, multi-sectoral coordination and coordination, long life cycle and large asset-expenditure ratio. However, there are still some problems such as: The inconsistent standards for the management of fixed assets and in-kind management, the incorrect allocation of expenses for subsequent expenditures on fixed assets, the failure to establish an effective mechanism for information transmission and feedback, and the disruption of scrapped asset management, etc. Therefore, classification management of fixed assets should be implemented to minimize the measurement of fixed assets Units, dividing lines scientifically and rationally, improving the planning of information system construction, and strengthening the assessment of scrapped fixed assets so as to promote the scientification and standardization of fixed asset management of radio and television network companies.