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近年来,国家用于水利建设的资金呈现出快速增长的趋势。固定资产(以下简称FA)作为水建单位的基本管控对象,加强对其管理具有重要价值。水利基本建设单位为政府或者事业部门,具有行业及性质的特殊地位。本文首先对水利基本建设单位及FA的特点进行了有效界定,接着对水利基本建设单位固定资产管理(以下简称FAM)存在的问题进行了系统分析,最后针对性提出了有效改善水利基本建设单位FAM的提升策略。
In recent years, the funds used by the state for water conservancy show a trend of rapid growth. As the basic management and control object of a hydropower unit, fixed assets (hereinafter referred to as FA) are of great value to their management. Water conservancy construction unit for the government or business sector, with a special status of industry and nature. This paper first defines the characteristics of water conservancy construction units and FA, and then systematically analyzes the problems of fixed assets management (hereinafter referred to as FAM) of water conservancy construction units. At last, it puts forward some suggestions to effectively improve the construction of water conservancy capital construction units FAM Promotion strategy.