固定资产是企业运用在生产经营中的固定资金。固定资金在不同行业或企业的自有资金中占有不同的比例,但多占很大的比重。在工业企业中,采用现代化的、先进的机械设备和工艺技术程度越高,固定资金占自有资金的比例越大。尤其是自有流动资金不足的企业,固定资金占自有资金的比例更大,因此,固定资产作为劳动资料是企业必不可少的,价值较大的资产,在管理上不容忽视。 Fixed assets are fixed funds used by enterprises in production and operation. The fixed funds occupy different proportions in their own funds in different industries or enterprises, but they account for a large proportion. In industrial enterprises, the higher the degree of utilization of modern and advanced mechanical equipment and techniques, the greater the proportion of fixed funds in their own funds. In particular, enterprises with insufficient liquidity have a greater share of fixed capital in their own funds. Therefore, fixed assets, as essential labor resources, are valuable assets for enterprises and can not be ignored in management.