固定资产是指使用年限超过一年、单位价值在5,000元及以上的资产。固定资产是企业维系生产的物质保障,资产占用的多少直接影响成本的投入,资产管理的优劣直接影响成本的高低,资产运行的质量直接体现资金的价值。如何盘活铁路庞大的资产、减少资产总量,如何加强对资产的管理和维护、延长资产使用寿命,切实提高资产的使用效率、提升资产运行质量是摆在我们面前的重大课题。一、铁路固定资产管理现状铁路固定资产数以百亿计,庞大的资产规模为铁路赢得运 Fixed assets refer to assets with a service life of more than one year and a unit value of more than RMB5,000. Fixed assets are the material guarantee for the enterprises to maintain their production. The amount of assets directly affects the input of costs. The quality of asset management directly affects the value of the funds, which directly affects the quality of the assets. How to vitalize the huge assets of the railway, reduce the total assets, how to strengthen the management and maintenance of assets, extend the service life of assets, effectively improve the efficiency of asset utilization and improve the quality of asset operation are the major issues before us. First, the status quo of railroad fixed assets management Railway tens of billions of fixed assets, a huge asset scale to win the railway