中央企业固定资产是国有资产不可或缺的重要环节和组成部分，强化和巩固国有固 定资产管理，保障国有资产安全完整，提高固定资产使用效率，是目前国家经济持续快 速发展的必然要求。国有企业建立完善的固定资产管理体系，有利于提升国有企业的管 理水平。 D航空公司是一家成立于2011年的地方性航空公司，整体固定资产状况良好，但 随着公司不断发展以及时间的推进，D航空公司固定资产数量逐年递增，同时存在部分 已满足报废条件的固定资产设备，需要升级和处置的情况。 由于D航空公司现有固定资产的管理体系不够完善，缺少相关固定资产退出机制及 处置的公司级制度，公司对固定资产管理工作缺乏重视，管理上缺乏投入，现有体系存 在一定缺陷，并且尚未使用固定资产管理相关系统，这些问题制约了D航空公司固定资 产管理工作的向前发展。 本文将站在国内外研究的基础上，结合D航空公司固定资产管理体系的现状，深入 分析固定资产管理中的问题和原因，并提出针对性的改进对策。文章包括五部分：第一 部分首先分析概述了研究背景、目的及意义，提出所使用的研究方法和内容。第二部分 主要论述了固定资产管理的相关概念，总结了固定资产管理工作中的相关概念、包括生 命周期、固定资产全流程管理、内部控制等理论基础。第三部分主要介绍D航空公司的 固定资产体系现状，分析D航空公司固定资产的管理流程以及流程中所存在的问题。第 四部分是从固定资产管理流程、制度、管理工具、管理人员等方面提出了针对性的改进 对策，包括优化固定资产管理采购、归口、调拨、报废等流程，完善固定资产管理责任 和监督等制度，培养固定资产管理人员的专业意识，加强管理理念的宣贯。第五部分是 结论与展望，总结全文，分析不足之处，并提出展望。 关键词：D航空公司；固定资产；管理体系 - II - Research on the Improvement of Fixed Assets Management System of D Airlines Abstract The fixed assets of the central enterprises are an indispensable part of the state-owned assets. To strengthen and consolidate the management of the state-owned fixed assets, ensure the safety and integrity of the state-owned assets, and improve the efficiency of the use of the fixed assets are the inevitable requirements for the sustained and rapid development of the national economy. The establishment of a sound fixed assets management system in state-owned enterprises is conducive to improving the management level of state-owned enterprises. D airline is a local airline founded in 2011. Its fixed assets are in good condition as a whole. However, with the continuous development of the company and the promotion of time, the number of fixed assets of D airline is increasing year by year. Meanwhile, there are some fixed assets that have met the retirement conditions and need to be upgraded and disposed. Due to the imperfection of the existing fixed assets management system of D airline, the lack of company level system of relevant withdrawal mechanism and disposal of fixed assets, the lack of attention to the fixed assets management work of the company, the lack of investment in management, the existing system has certain defects, and the use of fixed assets management related systems has not yet been realized, these problems restrict the fixed assets management work of D airline To move forward. Based on the research at home and abroad, combined with the current situation of fixed assets management system of D airlines, this paper analyzes the problems and causes of fixed assets management, and puts forward targeted improvement countermeasures. The article includes five parts: the first part analyzes and summarizes the research background, purpose and significance, and puts forward the research methods and contents. The second part mainly discusses the related concepts of fixed assets management, summarizes the related concepts in fixed assets management, including life cycle, fixed assets whole process management, internal control and other theoretical basis. The third part mainly introduces the current situation of D airline's fixed assets system, analyzes the management process of D airline's fixed assets and the problems existing in the process. The fourth part is from the fixed assets management process, system, management tools, management personnel and other aspects put forward targeted improvement countermeasures, including optimizing the fixed assets management procurement, centralized management, allocation, scrap and other processes, - III - improving the fixed assets management responsibility and supervision system, cultivating the professional awareness of fixed assets management personnel, and strengthening the publicity and implementation of management concepts. The fifth part is the conclusion and the prospect, summarizes the full text, analyzes the shortcomings, and puts forward the prospect.。。。。。。以下内容略