(1) correctly forecast the demand for fixed assets;

(2) Strictly define the boundary between capital expenditure and revenue expenditure, and reasonably confirm the value of fixed assets; Adhere to the principle that substance is more important than form, and correctly distinguish between fixed assets and projects under construction;

(3) Strengthen the physical management of fixed assets and improve the use efficiency of fixed assets. Enterprises should establish and improve the responsibility system for fixed assets management, and strictly handle the procedures for investment, acceptance, allocation, sale and cleaning up of fixed assets; Fixed assets also need to be counted regularly;

(4) Accurately accrue depreciation to ensure the timely update of fixed assets. Although this part of the recovered investment is not separately reflected in the book in the form of earmarking, in order to ensure the timely update of fixed assets, the reinvestment of this part of funds must be strictly controlled.

Extended data:

"Fixed assets management system" is a system and method to manage all fixed assets of a company. Its formulation can strengthen the management of fixed assets, grasp the composition and use of fixed assets, and ensure that the company's property is not lost.

Enterprises can add or delete the specific contents of the fixed assets management system according to their own different conditions, so as to improve the enforceability of the system. This system is generally formulated and promulgated by the financial department.

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.

Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.

Features:

1. Generally, the value of fixed assets is relatively large, which can be used for a long time and can participate in the production process repeatedly for a long time.

2. Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.

As a monetary form of fixed assets, fixed funds also have the following characteristics:

1. The period of fixed funds is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.

2. Compensation for the value of fixed funds and renewal in kind shall be carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation fund accumulated at ordinary times when fixed assets cannot be used or should not be used.

3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it will be recovered by stages through depreciation of fixed assets.

References:

Baidu Encyclopedia-Fixed Assets Management System