固定资产中的房屋租赁管理及有效办法  

Management and Effective Methods of Housing Leasing in Fixed Assets

作　　者：张红伟 ZHANG Hong-wei

机构地区：[1]中铁建锦鲤资产管理有限公司

出　　处：《当代会计》2021年第19期142-144,共3页Contemporary Accounting

摘　　要：改革开放以来,我国经济迅速发展,与此同时,房屋租赁事业也蒸蒸日上。基于此,文章分析了房屋租赁管理中存在的问题,并且提出了相应的解决措施。固定资产的管理水平会直接影响到企业资金的流通状况,因此,对固定资产的有效管理,对进一步促进企业战略目标的实施有着十分重要的作用。目前,在固定资产管理过程中,关于房屋租赁业务的核算与企业当前财务成果的真实性有着非常紧密的联系,需要针对固定资产中房屋租赁管理存在的问题采取相应的解决措施,以此提升企业的经济效益。Since the reform and opening up,economy has developed rapidly in China.At the same time,the housing leasing business is also booming.Based on this,this paper analyzes the problems existing in the management of house leasing,and proposes the corresponding solutions.The management level of fixed assets will directly affect the circulation of enterprise funds.Therefore,the effective management of fixed assets plays a very important role in further promoting the implementation of corporate strategic objectives.At present,in the process of fixed asset management,there is a very close relationship between the accounting of house leasing business and the authenticity of the enterprise’s current financial achievement.It is necessary to take corresponding measures to solve the problems in house leasing management in fixed assets,so as to improve the economic benefits of the enterprise.

关 键 词：固定资产 房屋租赁 租赁管理 管理办法 

分 类 号：F299.23[经济管理—国民经济] F275