目前,企业被淘汰而停止使用的固定资产往往不能及时清理、除帐,其原因有二:一是由于财务部门监督不力。有的固定资产折旧已提足,有的建筑物已被拆除重建,但未及时反映到资产管理部门,核算上仍然照提折旧;二是报度手续繁杂。基层单位报废固定资产,要经过几个上级部门审批,时间少则三、五个月,多则一年。在报废批复之前,财务部门还要按规定对折旧未提足部分,继续提取折旧和大修理基金。考核固定资金利用效果时,还要包括这部分资产的原值,直接影响企业的经济效益。为此,我建议;财务部门应配合资产管理部门督促基层单位及时办理报废手续;年度决算时,如 At present, the fixed assets that have been phased out and ceased to be used are often unable to be cleared and accounted for in a timely manner. There are two reasons for this: First, due to inadequate supervision by the financial department. Some depreciation of fixed assets has been raised, and some buildings have been demolished and rebuilt, but they have not been timely reflected in the asset management department, accounting for depreciation; the second is complicated reporting procedures. The scrapping of fixed assets by grassroots units is subject to approval by several higher authorities, with periods of three to five months and as many as one year. Before the approval of the scrapping, the financial department also required the depreciation not to be sufficient to continue to withdraw depreciation and overhaul funds. When assessing the effect of the use of fixed funds, the original value of this part of the assets shall also be included, which will directly affect the economic benefits of the enterprise. To this end, I suggest that the financial department should cooperate with the asset management department to supervise the grassroots units to handle the scrapping procedures in a timely manner; when the annual accounts are finalized, such as