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浅谈施工企业机械资产经营风险的几方面感触
引用本文:李洪涛. 浅谈施工企业机械资产经营风险的几方面感触[J]. 价值工程, 2014, 0(15): 181-182
作者姓名:李洪涛
作者单位:陕西省西安公路管理局三秦公司
摘    要:施工机械作为建设工程施工的重要要素,在施工企业固定资产中占有绝大份额。机械管理中购置、机械管理帐务、机械安全及停置存放四个方面存在机械资本较大的风险隐患,做好四方面工作对企业机械管理和资本经营有重大的意义。

关 键 词:购置前期可预见性损失  设备管理的三本帐资本流失  设备安全  停置封存防护

Several Feelings of Machinery Asset Operation Risk in Construction Enterprises
LI Hong-tao. Several Feelings of Machinery Asset Operation Risk in Construction Enterprises[J]. Value Engineering, 2014, 0(15): 181-182
Authors:LI Hong-tao
Affiliation:LI Hong-tao;Sanqin Company of Xi’an Highway Administration;
Abstract:As an important element of construction engineering, construction machinery occupies the majority share in fixed assets of construction enterprises. The mechanical acquisition, management accounting, machinery safety and parked or garaged have large potential risks in machinery assets, do well the four aspects of works have great significance for machinery management and capital management.
Keywords:pre-acquisition predictability loss  three accounts capital loss of equipment management  safety equipment  parked or garaged archive protection
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