摘要
固定资产是电网企业的核心资产,全寿命周期管理是一种新的资产管理理念和方法。根据资产全寿命周期理论,剖析了电网资产的寿命周期性、双重性、系统性和变动性等4个特性,提出了开展电网资产全寿命周期管理面临的在资产全寿命周期固定资产基础管理方面、成本费用准确归集方面的难点问题,从转变管理理念、破解技术难题的角度提出了解决问题的对策。
Fixed assets are the core business assets for power grid enterprises, and life cycle asset management is a new methodology of assets management. Based on the asset life cycle theory, this paper analyzes the four characteristics of power grid assets, including periodicity, duality, systematicness and variability. Several problematic issues are addressed in the paper concerning the basic management of fixed assets of asset life cycle and the accurate cost management, and relevant countermeasures are also proposed through changing the management conception and solving the technical difficulties.
出处
《电力技术经济》
2010年第1期55-59,共5页
Electric Power Technologic Economics
关键词
电网企业
资产
全寿命周期管理
财务管理
power grid enterprise
assets
life cycle management
financial management
