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高速公路营运企业整合,实行会计集中核算后,单位资产管理发生了改变,容易造成实物资产的会计记录与实物管理相对脱节。作者结合某高速公路营运企业资产管理实务,分析问题,查找原因,依靠信息化提升资产管理水平,加大实物资产的监控,完善资产卡片内容,引入条码技术管理,对相对集中管理的大型固定资产利用全球眼实时监控,保证国有资产的完整,避免国有资产的流失。
After the integration of expressway operation enterprises and the implementation of accounting centralized accounting, the unit asset management has undergone changes, and the accounting records of physical assets are apt to be separated from the physical management. Based on the practice of asset management of a certain expressway operation company, the author analyzes the problems and finds out the reasons. By means of informationization, it improves the asset management level, increases the monitoring of physical assets, improves the asset card content, introduces the barcode technology management, and manages the relatively large-scale fixed assets Use of the global real-time monitoring, to ensure the integrity of state-owned assets, to avoid the loss of state-owned assets.