论文部分内容阅读
国有商业银行的固定资产一般价值较高、种类较多,作为非信贷资产传统上一直处于监管和管理的盲区。本文基于国有商业银行的固定资产管理现状的介绍,对固定资产在购建、日常管理、核算、清查盘点及处置等环节的不足之处进行了分析,并针对性的提出了开展完善计划制定、实施小额采购、加强资产价值管理、落实资产清查、设置处置小组等改进建议,以期能完善资产的全流程管理,提高固定资产的利用效率。
The fixed assets of state-owned commercial banks have higher general value and more types, and have traditionally been in the shadow of regulation and management as non-credit assets. Based on the introduction of state-owned fixed assets management in state-owned commercial banks, this paper analyzes the shortcomings of fixed assets in the aspects of purchase and construction, daily management, accounting, inventory and disposal and other aspects, and puts forward some suggestions to improve the planning, Implementation of small purchases, strengthening of asset value management, the implementation of asset inventory, set up disposal groups and other suggestions for improvement, in order to improve the whole process of asset management, improve the efficiency of the use of fixed assets.