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随着电力体制改制的不断深入,电力行业的垄断格局已被打破,发电企业面临的竞争日趋激烈。企业只有健全固定资产管理体制,加强固定资产管理,保证发电机组的安全、高效运营,实现资产的保值、增值,提高固定资产使用效率,才能提高企业的整体竞争力。本文就当前火力发电厂固定资产管理中存在的制度不健全,价值管理与实物管理相脱节,转固入账不准确等突出问题进行深入剖析,并提出相应的改进对策。
With the deepening of restructuring of the power system, the monopoly of the power industry has been broken, and the competition facing power plants is becoming increasingly fierce. Only by improving the management system of fixed assets, strengthening the management of fixed assets, ensuring the safe and efficient operation of generating units, enterprises can enhance their overall competitiveness by maintaining and increasing their value and increasing the efficiency of using fixed assets. In this paper, the current thermal power plant management of fixed assets exist in the system is not perfect, the value of management and physical management are out of touch, accounting for the transfer of accounts inaccurate and other outstanding issues in-depth analysis and put forward the corresponding improvement measures.