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设备固定资产的大量投入,使乡镇企业得到了蓬勃发展.乡镇企业要认识和掌握设备固定资产的物质形态变化,使用价值的发挥,价值的转化等内容.在设备固定资产管理中,坚持实物形态管理和价值形态管理相结合;坚持反映静态状况和核算动态情况相结合;坚持设备固定资产分析和企业经济效益分析相结合,以使乡镇企业设备固定资产保值增值,提高设备固定资产的利用效果,正确核定设备需用量,搞好设备投资的预测,这对增强乡镇企业的经济实力增长质量,加速乡镇企业的发展具有重要的现实意义.
The large investment in equipment fixed assets has enabled township and township enterprises to flourish. Township enterprises need to understand and grasp the changes in the material form of equipment fixed assets, the use of value, and the transformation of values. In the management of fixed assets in equipment, adherence to physical forms The combination of management and value form management; the combination of static status and accounting dynamics; adherence to the analysis of fixed assets of equipment and analysis of economic benefits of enterprises, so that the fixed assets of the township and village enterprises can be maintained and increased in value, and the utilization effect of equipment fixed assets can be improved. Correctly verifying the required amount of equipment and doing a good job in forecasting equipment investment have important practical significance for enhancing the quality of the economic strength of township enterprises and accelerating the development of township enterprises.