1. Current assets: mainly including cash, bank deposits, short-term investments, receivables and prepayments, inventories, etc. These assets have the characteristics of strong liquidity and short turnover period, which are necessary for the daily operation of enterprises.
2. Fixed assets: such as factory buildings, machinery and equipment, vehicles and office furniture. These assets are the basis of long-term stable operation of enterprises and an important part of enterprise assets.
3. Intangible assets: including patents, trademarks, copyrights, franchises, etc. Although these assets have no physical form, they are important assets of enterprises and can bring long-term economic benefits to enterprises.
4. Long-term investment: long-term financial assets such as stocks and bonds. These assets are important tools for enterprise capital operation and long-term investment.
5. Deferred assets and other long-term assets: Deferred assets include start-up expenses and long-term deferred expenses. Other long-term assets include special reserve materials and frozen assets of banks. Although these assets do not happen frequently, they are of great significance to enterprises under certain circumstances.
Enterprise asset management measures are as follows:
1. Establish and improve asset management system, including fixed assets management system, intangible assets management system and current assets management system. , clarify the responsibilities and processes of asset management, and ensure the safe, complete and effective use of assets.
2. Strengthen asset procurement management: establish an asset procurement approval system, clarify the procurement process and responsible person, and ensure that the purchased assets meet the needs of enterprises, with reasonable prices and reliable quality.
3. Classified management of assets: classify assets into different categories according to their nature and use, and formulate corresponding management measures. For example, fixed assets can be regularly maintained and intangible assets can be protected by intellectual property rights.
4. Establish asset ledger and file: register all kinds of assets of the enterprise, record the name, quantity, value, use and other information of assets, and establish files to facilitate the tracking and management of assets.
5. Regular inventory: make regular inventory of the assets of the enterprise to ensure that the accounts are consistent with the facts, and find and deal with the problems existing in asset management in time.
6. Strengthen the management of asset disposal and scrapping: formulate the standards and procedures for asset disposal and scrapping, and carry out asset disposal and scrapping in strict accordance with the procedures to prevent the loss and waste of assets.
7. Use information technology to manage assets: Use information technology such as asset management software to realize comprehensive management and monitoring of assets and improve the efficiency and accuracy of asset management.
8. Establish an effective internal control system: by establishing a sound internal control system, clarify the responsibilities and authorities of various departments to prevent fraud and loopholes in asset management.
9. Strengthen asset insurance and risk management: according to the actual situation of enterprises, insure important assets and take corresponding risk management measures to reduce asset management risks.
10, improve the quality of asset managers: strengthen the training and education of asset managers, improve their professional quality and management level, and enable them to better perform their asset management duties.
To sum up, enterprises should take various measures to comprehensively manage assets, ensure the safe, complete and effective use of assets, and improve the economic benefits and market competitiveness of enterprises.
Legal basis:
Company Law of the People's Republic of China
essay
The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property.
Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.
Article 63
If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholders' own property, they shall be jointly and severally liable for the company's debts.