固定资产在企业整个生产经营资产中的比重较大,企业应重视对固定资产的管理。预防并及时发现和纠正固定资产管理中的各种差错,充分发挥固定资产管理对企业经营管理的积极作用。本人结合多年工作经验,对固定资产管理各个环节的具体问题提出解决的建议,并且区别探讨了铁路运输部门对固定资产的管理。 Fixed assets in the enterprise production and operation of the larger part of the assets, enterprises should attach importance to the management of fixed assets. Prevent and promptly find out and correct various mistakes in the management of fixed assets and give full play to the active role of fixed asset management in the operation and management of enterprises. Based on my years of work experience, I put forward suggestions on how to solve the specific problems in all aspects of fixed asset management. I also discussed separately the management of fixed assets by rail transport departments.