CAJ | 학술논문

本文在会计学理论的指导下,结合相关固定资产管理知识和经济理论基础,以A企业的固定资产管理为研究对象,深入研究分析企业固定资产管理现状中存在的问题,并根据该企业的现实情况和固定资产的特点,提出完善该企业固定资产管理的具体措施与方法,以提高企业的固定资产管理水平,提高企业的市场竞争力。
본문재회계학이론적지도하,결합상관고정자산관리지식화경제이론기출,이A기업적고정자산관리위연구대상,심입연구분석기업고정자산관리현상중존재적문제,병근거해기업적현실정황화고정자산적특점,제출완선해기업고정자산관리적구체조시여방법,이제고기업적고정자산관리수평,제고기업적시장경쟁력。
Abstract ： Under the guidance of the accounting theory, this article combines the theory of the fixed assets management knowledge and the economic theory basis, putting the fixed assets of company A as research object, studies and analyzes deeply the problems existing in the fixed assets management status of enterprises. Then laccording to the reality and characteristics of fixed assets management of this enterprise, this paper puts forward the concrete measures and methods of perfecting the fixed assets management of enterprises so as to improve the fixed assets management level and the market competitiveness of enterprises.