The Research On The Improvement Of The Management Of Fixed Assets Of S Power Supply Bureau

Fixed assets are non-monetary assets whose value reach a certain standard held by an enterprise for the purpose of producing products,providing labor services,leasing,or operating management.It is the main asset that an enterprise uses to produce and operate.In business management,the management of assets is the top priority,and fixed assets are the key objects of enterprise asset management.Effective management of fixed assets can improve the financial operation of the enterprise.Since the reform and opening up,China’s economy has developed rapidly.As the basic pillar industry of China’s national economy,the power industry has provided powerful energy support for the rapid development of China’s economy.In the power industry,power grid companies are typically capital-intensive enterprises.Fixed assets account for a large proportion in the entire industry,destined for their importance in company management.The research object of this article is the S power supply bureau,which is a city-level power grid enterprise in S City directly under China Southern Power Grid.The fixed assets of the S power supply bureau have the characteristics of large scale,large quantity,high value and wide distribution.Although there is a certain fixed asset management system,there are still some defects and problems in the fixed asset management of the power supply bureau.Through participating in the annual financial statement audit and field investigation of the power supply bureau,problems such as account-card-object mismatch,inadequate inventory of fixed assets,low efficiency,and untimely conversion of construction in progress to fixed assets were found in the process of fixed asset management.Through analysis,the reasons for the above problems can be summarized into the following four aspects: the control environment of fixed assets is not optimal,the lack of management philosophy of the entire life cycle of assets,insufficient performance assessment of fixed assets,and the low level of information management systems for fixed assets.In view of the existing problems,this article proposes specific improvements to fixed asset management from two aspects,asset life cycle management and asset performance management,fully combining the characteristics of power grid companies and the actual situation of the power supply bureau,and referring to various research and basic theories of fixed asset management.It is hoped to improve the fixed asset management of the power supply bureau,improve the efficiency of the enterprise,and at the same time provide a reference for the optimization of fixed asset management of other enterprises in the power industry.