沈阳鸿运实业有限责任公司固定资产管理存在的问题及对策

西安明德理工学院本科毕业设计（论文）ABSTRACTFixed assets occupy an important position in the financial management of enterprises.Fixedassets are one of the basic assets of an operating business.With the continuous expansion of thebusiness of enterprises,the quality of enterprise fixed assets management will greatly affect thelong-term development of an enterprise,especially for enterprises with more fixed assets andhigher value.In the logistics transportation enterprises,the fixed assets are mostly freight carsused for transportation,which have a high price level and account for a large proportion in theenterprise assets.This requires enterprises to pay attention to the management of fixed assets,butChina's small and medium-sized enterprises have not yet realized the importance of fixed assetsmanagement,management is poor.In this paper,Shenyang Hongyun Industrial Co.,Ltd.is selected as the related researchobject of fixed assets.This paper systematically analyzes and expounds the problems and causesin the process of fixed assets management of the company,which are mainly composed of thefollowing aspects:(1)there is a certain blindness in the process of purchasing fixed assets,andthere is a lack of feasibility analysis;Some fixed assets have problems of irregular acceptanceand improper quality control;Some fixed assets are seriously idle,and the utilization rate is verylow;Some fixed assets can not be repaired in time after problems occur,which leads to theproblem of low utilization rate;Some uncertain assets are missing in the inventory,which leadsto the discrepancy between the bill and the actual situation.In view of these reasons,this paperalso puts forward a series of corresponding countermeasures,which mainly include:dividing thefeasibility of fixed assets in a timely manner,and planning when purchasing;In the process ofacceptance of fixed assets,the acceptance system should be standardized accordingly;Appropriate investment can be made for some fixed assets that have been idle for a long time,which not only increases income,but also improves the utilization rate of fixed assets;Timelymaintenance and treatment of damaged fixed assets;The fixed assets should be countedaccording to regulations.