Liaoning Uniconr’s Fixed Asset Management Research

Communication enterprise is a capital intensive enterprise, with highinvestment and returns. Its capital has the characteristics of high value, a greatquantity and wide distribution. Communication industry developed vigorouslyin our country these years. With increasing the number of users steadily,changing communication technology rapidly, upgrading communicationequipment constantly and importing large quantities of new equipment, thevalue of the fixed assets of enterprises are rising continuously, which putforward a higher requirement on the management of fixed assets ofCommunication enterprises. How to manage the fixed assets of enterprise morerationally and efficiently, is a new challenge that enterprises facing nowadays.Management process of fixed assets of enterprises is consist of theformation management of fixed assets, entity management of assets, valuemanagement of assets, using and maintenance for later stage of assets andinvalidated management of assets. As Liaoning CU (China Unicom) signed amaintenance contract, allocated responsibilities of enterprise management department, with various manufacturers. The main responsibility of using andmaintenance for later stage of assets and invalidated management of assets isnot in the assets management department. Therefore, from a practical point ofview, this paper focus on the status of fixed assets management of Liaoning CU.Based on the management requirement of fixed assets from the enterprises, thispaper study the fixed assets from the three procedure, formation management,entity management and value management.The formation management of fixed assets is studied from the aspectsof classification of assets investment plan, schematization, plan audit issued,supervision and management of the implementation, assessment and incentivesystem and post assessment. The entity management of assets is studied fromtwo aspects of physical assets and network resource. The value management ofassets is studied from the aspects of management responsibilities, managementof assessment organization, audit submitting and reward and punishmentsystem.The paper concludes with the defects in the management of fixedassets of enterprises and puts forward reasonable suggestions as applied to management of fixed assets of enterprises.