而各种投资中固定资产投资又为投资主要形式，固定资产具有投资金额大、
投资回收周期较长、投资回报丰厚、决策流程长、购入后资产折旧费金额大、
决策失误损失无法挽回等特点。

固定资产管理涉及：计划、购置、验收、登记、领用、修理、处置等全
过程管理。如何提高固定资产科学化管理水平、优化资产采购与降低已购资
产管理风险，最大限度发挥固定资产效能，成为企业必须重视和无法回避的
课题。同时企业经济效益也与固定资产管理水平息息相关，固定资产的数量、
质量、使用效率是企业的生产力水平高低重要标志之一。加强资产管理、保
障资产正常运行、不断挖掘资产潜力、提升资产使用效率，不但有利于增加
产能，提高产品和服务质量、降低成本，而且可以节约投资资金、以有限资
金提升企业实力。所以固定资产管理的关注度正在不断被决策层和执行层所
加强。

本文以 SBL 工程服务平台测试仪表类固定资产（以下简称设备）管理为
研究对象，分析 SBL 工程服务平台现有测试仪表类固定资产采购到处置路
径，探讨影响和干扰测试仪表类固定资产（以下简称设备）使用效率与效能
的各种因素，运用相关经济学和管理理论，通过定性与定量两方面手段，力
求优化 SBL 工程服务平台固定资产管理思路和措施，为发挥设备功效，降低
服务成本提供有意借鉴。

关键词 平台测试类仪表；固定资产管理；管理策略；财务管理

Abstract
In economic activities, enterprise is a profit-making organization, providing
goods or services to pursue economic profits. The output of an enterprise is based
on its input, of which the input and renewal of assets is especially important. And
the investment of fixed assets is the principal form of all kinds of asset input.
There are many characteristics of fixed assets, such as large amount of
investment, long period of investment recovery, high return of investment, long
process of decision making, great depreciation cost after purchase, irrevocable
fault in decision making and so on.
Fixed assets management is often related to overall processes of planning,
purchasing, inspection, registration, reception, maintenance, disposal and such.
How to enhance scientific management, optimize asset purchasing, reduce the
management risk of purchased assets, and maximize the efficiency of fixed assets
has become the inevitable task of enterprises which must be paid much attention
to. At the same time, the economic benefits of enterprises are bound up with the
management level of fixed assets. The quality, quantity and service efficiency of
fixed assets can also be the indexes to measure the productivity level of
enterprises. Strengthening asset management, guaranteeing normal operation of
assets, continuously tapping potential of assets, and improving efficiency of
assets can not only increase productivity, advance the quality of product and
service and lower the cost, but also save the investment fund to strengthen
enterprises’ competitiveness with limited capital. Therefore, fixed assets
management has been paid more and more attention by decision-makers and
executives.
This article studies the fixed assets management of test instruments based on
the SBL engineering services platform (hereafter referred to as an equipment),
analyze the process of fixed assets of test instruments from purchasing to disposal
in SBL engineering services platform and discuss all kinds of factors which will
affect or interfere the efficiency or performance of the fixed assets of test
instruments (hereafter referred to as a equipment). Based on relevant theories of
economics and management, I try to use both qualitative and quantitative
methods to straighten up the ideas and measures of the fixed assets management
in SBL engineering services platform and share those beneficial of taking full
advantage of those equipments and reducing the service cost.
Keywords Testing instrument in department; Asset management; Feasibility
studies; Finacial management