Fixed Assets In Stock And Flow Of The Impact On Enterprise Performance

In China, the enterprises paid more attention to the liquidity management than fixed assets, such as the lack of long-term asset management. However, along with China's rapid economic development, and the production scale of enterprises also will be expanded, especially for the fast increasing investment in fixed assets. The fixed assets are an important component of the total assets, being account for the greater proportion. Its changes in the value have a direct impact on the total value of corporate assets, It would also affect the financial norm use and the benefit which it brings to the enterprise is getting more and more obvious. The fixed assets of enterprises is an indispensable part of the enterprise property, the number of size, its efficiency, the level of quality, and so on have a direct impact on the enterprise efficiency. Contemporary Enterprises has begun to realize that fixed asset management is becoming increasingly important, and it plays a very important role for the overall development of enterprises. To strengthen enterprise fixed assets management has become an urgent problem to be solved.In this paper, This article in has analyzed the first domestic and foreign literature in the research foundation which relates to between the fixed asset and the enterprise achievements, Elaborates the influence which the stock and flow of the fixed assets to the enterprise achievements, And the stock of the fixed assets selection is measured by the fixed asset scale, structure and quality weigh, the stock of the fixed assets selection is measured by the investment in the fixed assets. Next examines the relationship between these aspects and the enterprise achievements using the relevant empirical data from the real diagnosis aspect. Finally empirical come to the conclusion, on the basis of that, had the analysis of the issues about the fixed assets management of enterprises, and put forward the solution to the problem about how to strengthen China's fixed assets in the stock and flow management to improve enterprise efficiency.