本文以作者以其工作所在的 Z 供电企业固定资产全寿命周期管理为研究对象，结合
全寿命周期管理思想详细的分析了 Z 供电企业固定资产建设阶段存在固定资产购置预
算不完善，管理系统中缺乏成本控制，国内对固定资产管理的理解不到位，固定资产建
设阶段成本控制不成熟，在固定资产运行过程中存在交叉维护和维护盲点等问题。而在
固定资产运维阶段存在各部门之间信息交流不顺畅，沟通存在障碍，实物管理与价值管
理不一致，企业项目资产预算和标准作业成本管理系统不够健全，资产管理在报废回收
处理过程中过度粗放等问题。经过分析后，问题的主要原因是企业的资产管理意识不到
位，缺乏统筹规划的观念，资产管理中没有贯彻全寿命周期管理观念，企业内部缺乏信
息管理平台管理流程不受约束和企业中部分资产的产权存在纠纷。为了解决 Z 供电企业
固定资产存在的问题，本文提出了对于供电企业固定资产全寿命周期管理模式，通过固
定固定资产全寿命周期管理流程标准化、固定资产全寿命周期管理组织结构规范化和固
定资产全寿命周期管理信息化，希望为我国固定资产全寿命周期管理提供一定的理论借
鉴
关键词：固定资产；全寿命周期管理；供电企业；资产管理华北电力大学硕士学位论文
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Abstract
As labor and capital intensive industrial enterprises, power supply enterprises not only
provide important energy resources for the people&39;s production and life, but also become the
key factor to promote the development of China&39;s economy. The fixed assets of enterprises as
an important component of enterprise development, plays an irreplaceable role, so the fixed
assets in the asset management companies also occupy a considerable share, so with the
development of enterprises, fixed assets management level of continuous improvement. Now
there are a huge number of power supply equipment, power supply, grand scale, so the higher
occupation funds the fixed assets of the enterprise, so the enterprise fixed assets management
imperative.
Z power supply enterprise which the author worked in the work of the fixed assets life
cycle management as the research object, combined with the life cycle management idea of
the detailed analysis of the construction of fixed assets of power supply enterprise Z fixed
asset purchase budget is not perfect, the lack of the control system, the domestic
understanding of fixed assets management is not in place. Fixed assets construction stage of
cost control is not mature, the problems in the maintenance and maintenance of the blind
cross operation process of fixed assets. In the stage of operation and maintenance of fixed
assets information exchange between departments are real, management and value
management is not consistent, enterprise project assets budget and standard operating cost
management system is not perfect, the problem of asset management in the scrap recycling
process over extensive. After analyzing the main reasons after the problem is the enterprise
asset management awareness is not in place, lack of overall planning concept, did not
implement the life cycle management concept of asset management, enterprise internal
management process are lack of information platform from part of the assets in the enterprise
property rights constraints and disputes. In order to solve the existing problems of Z power
supply enterprise fixed assets, is proposed in this paper for power supply enterprise fixed
assets life cycle management mode, through the standard life cycle management
organizational structure of fixed assets life cycle management process standardization, fixed
assets and fixed asset life cycle management information, hope to provide a theoretical
reference for the life cycle management of fixed assets in China.
Key words: fixed assets; life cycle management; power supply enterprise; asset management华北电力大学硕士学位论文
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目 录
摘要.........I
Abstract..II
第 1 章 绪 论..1
1.1 研究背景及研究意义.1
1.1.1 研究背景..........1
1.1.2 研究意义..........1
1.2 国内外研究现状.........2
1.2.1 国外研究现状..2
1.2.2 国内研究现状..4
1.2.3 固定资产管理的相关理论与实践研究评述..6
1.3 研究方法.........6
1.3.1 文献查找..........6
1.3.2 案例分析..........7
1.4 研究内容与框架.........7
1.5 可能的创新之处.........7
第 2 章 固定资产全寿命周期管理相关基础理论及实践......9
2.1 相关理论概述.9
2.1.1 固定资产..........9
2.1.2 固定资产全寿命周期管理的内涵......9
2.1.3 固定资产全寿命周期管理的过程....10
2.1.4 固定资产全寿命周期管理的方法....12
2.1.5 固定资产全寿命周期管理的成本....12
2.1.6 固定资产全寿命周期管理的可行性13
2.1.7 固定资产全寿命周期管理的必要性14
2.2 国内外供电企业固定资产寿命周期管理实践.......14
2.2.1 国外供电企业实践....14
2.2.2 国内供电企业实践..........
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