基于业财融合视角企业固定资产管理优化探讨——以M公司为例

Discussion on the Optimization of Enterprise Fixed Assets Management from the Perspective of Business-Financial Integration—Taking M Company as an Example

摘要: 固定资产是企业进行日常活动的根基和动力，特别是争对重资产企业来说固定资产管理显得尤为重要。业财融合是企业重要的管理活动之一，实现业财融合可以更好的优化资源配置，促进企业高效有序经营成长。本文以M公司为例，通过研究发现M公司固定资产管理存在预算编制执行粗放、部门融合力度不够、资产管理过程疏漏以及资产记录信息不实等问题。由此提出建议：严控预算执行，提高业财融合意识；关注部门联动，培养业财融合团队；完善培训监督，优化业财管理流程；落实定期盘点，促进业财信息整合，以期为进一步提升养殖企业固定资产管理水平提供借鉴。

Abstract: Fixed assets are the foundation and motivation for an enterprise to carry out daily activities, and fixed asset management is particularly important for asset-heavy enterprises. The business-financial integration is one of the important management activities of an enterprise. The integration of business and finance can better optimize the allocation of resources and promote the efficient and orderly operation and growth of enterprises. This article takes Company M as an example. Through research, it is found that the fixed assets management of Company M has problems such as sloppy budget preparation and budget execution, insufficient department integration, omissions in the asset management process, and inaccurate asset record information. Suggestions are therefore put forward: Strictly control budget execution and improve awareness of business and financial integration; pay attention to departmental linkage and cultivate business-finance integration teams; improve training and supervision and optimize business-finance management processes; implement regular inventory and promote integration of business-finance information. This study aims to provide certain guidance for breeding enterprises to improve their fixed asset management level.