I 摘要 固定资产在企业所有资产当中占有非常重要的位置，同时也是企业经营过程中经 济实力和管理能力的体现。伴随着银行金融业的快速发展，固定资产作为银行企业的 重要物质保障，已然成为决定银行企业综合能力及其发展力的重要标志。近年来国家 出台了一系列的关于固定资产的政策法规，但是依旧存在固定资产管理零散，不够系 统等问题。从社会发展以及银行企业自身发展需求来看，固定资产管理不够科学、不 够规范、不够实用，都会一定程度上给银行企业的经济效益和自身发展带来了不利影 响，因此，加强固定资产管理对于银行企业在市场上的竞争力有着重要的影响，对于 企业的资金管理及长远发展也具有较大的意义。 本文以邮储银行NC分行为案例研究对象，对其有关固定资产管理的问题进行综 合的分析研究。本文首先对国内外理论界关于固定资产管理的相关研究成果和发展趋 势进行了介绍，也对相关理论基础进行了一定的介绍，使之成为本文研究的理论基础 前提；再次，对研究对象进行综合分析，并将理论与实践相结合，研究邮储银行NC 分行固定资产目前的现状及管理现状，包括NC分行简介、固定资产总量、结构、特 点、固定资产管理流程进行分析，并对其固定资产管理存在的问题进行了归纳总结， 主要包括固定资产管理环境不理想、固定资产盘点周期过长、实物资产管理效率低、 固定资产管理计划与现实脱节、闲置资产处置不及时等问题；其次，针对问题分析了 原因，主要原因是固定资产管理缺少监督机制、固定资产管理流程过于繁琐、固定资 产信息化支撑水平较弱、缺少固定资产专职管理人员、绩效考核标准尚未量化实施； 最后，针对存在问题及原因，结合各维度、各岗位需求，借鉴相关管理理念和技术手 段，提出NC分行银行固定资产管理的对策和建议，具体包括加强NC分行固定资产 的全过程管理、实行权责统一、专项专职的固定资产管理体制，构建系统化的固定资 产管理体系，健全固定资产绩效考核机制、完善邮储银行NC分行内部控制度、加强 固定资产管理优化的人力保障、加强邮储银行NC分行固定资产培训工作。 本文研究以邮储银行NC分行固定资产管理为切入点，通过对其固定资产管理现 状的分析，以优化整体管理流程为基础，以提高企业整体固定资产管理水平从而提升 固定资产的使用效率，完善企业资产管理的有效控制，尽可能减少不必要的闲置以及 浪费，最终实现固定资产管理的整体优化，使邮储银行NC分行的固定资产管理更为 科学合理。此外，鉴于固定资产管理工作的复杂性，本文所搜集到的数据并不完善， 还存在较多的漏洞，因此有很多需要进一步完善的地方，所得出的结论也还需要进一 步验证。同时，通过本文的实际研究，可以看出固定资产管理工作是一项专业度较高、 涉及面较广的技术，因此研究的领域十分广泛，本文也是从宏观的固定资产管理角度 西安电子科技大学硕士学位论文 II 展开研究，即从固定资产管理全过程出发，从整体性上对固定资产管理进行分析，研 究内容上不够细化和深入，存在较大的提升空间，未来还可以进一步深化研究内容， 将固定资产管理所涉及的采购、调拨、使用、维护、报废等环节细致的阐述，探索和 创新出更多地固定资产管理模式和方法。最终希望通过提出完善固定资产管理的建 议，也能够为类似行业固定资产管理提供一些有用的借鉴。 关键词：邮储银行NC分行；固定资产；固定资产管理 Abstract III Abstract Fixed assets occupy a very important position among all assets of an enterprise, and are also a manifestation of economic strength and management capabilities in the course of business operations. With the rapid development of the banking and financial industry, fixed assets, as an important material guarantee for banking enterprises, have become an important symbol that determines the comprehensive capabilities and development capabilities of banking enterprises. In recent years, the state has issued a series of policies and regulations on fixed assets, but there are still problems such as fragmented fixed asset management and insufficient system. From the perspective of social development and the development needs of bank enterprises, the lack of scientific, standardized, and practical management of fixed assets will adversely affect the economic benefits and development of banks to a certain extent. The competitiveness of bank companies in the market has an important impact, and it is also of great significance to the capital management and long-term development of enterprises. This article takes the NC Bank behavior case study object of Postal Savings Bank to conduct a comprehensive analysis and research on its issues related to fixed asset management. This article first introduces the related research results and development trends of fixed asset management in the theoretical circles at home and abroad, and also introduces the relevant theoretical basis to a certain extent, making it the theoretical premise of this article's research; again, comprehensively synthesize the research objects Analyze and combine theory with practice to study the current status and management status of the fixed assets of the Postal Savings Bank NC Branch, including the introduction of the NC branch, total fixed assets, structure, characteristics, and fixed asset management processes, and to fix The problems in asset management are summarized and summarized, including the unsatisfactory fixed asset management environment, the fixed asset inventory cycle is too long, the physical asset management efficiency is low, the fixed asset management plan is disconnected from reality, and the idle assets are not disposed of in a timely manner. Second, The reasons are analyzed according to the problems. The main reasons are the lack of supervision mechanism for fixed asset management, the overly tedious process of fixed asset management, the weak level of fixed asset information support, the lack of full-time fixed asset management staff, and the performance evaluation standards have not yet been quantified. Finally, for the existence of Problems and The 西安电子科技大学硕士学位论文 IV reasons, combined with the needs of various dimensions and positions, drawing on relevant management concepts and technical means, put forward countermeasures and suggestions for NC branch banks' fixed asset management, including strengthening the entire process of NC branch fixed assets management, implementing unified powers and responsibilities, and dedicated full-time Fixed asset management system, build a systematic fixed asset management system, improve the performance evaluation mechanism of fixed assets, improve the internal control system of the Postal Savings Bank NC Branch, strengthen the human security of optimized fixed asset management, and strengthen the training of fixed assets of the Postal Savings Bank NC Branch . In this paper, we take the fixed asset management of the Postal Savings Bank NC Branch as the starting point, analyze the current status of its fixed asset management, and optimize the overall management process as the basis to improve the overall fixed asset management level of the enterprise, thereby improving the efficiency of fixed asset use and improving it. The effective control of enterprise asset management reduces unnecessary idleness and waste as much as possible, and ultimately realizes the overall optimization of fixed asset management, making the fixed asset management of NC Branch of Postal Savings Bank more scientific and reasonable. In addition, given the complexity of fixed asset management, the data collected in this article is incomplete and there are still many loopholes, so there are many areas that need to be further improved, and the conclusions drawn need to be further verified. At the same time, through the actual research in this article, we can see that fixed asset management is a highly professional and wide-ranging technology. Therefore, the research area is very wide. This article also conducts research from a macro perspective of fixed asset management, that is, Starting from the entire process of fixed asset management, the overall analysis of fixed asset management is not detailed and thorough in research content, and there is a large room for improvement. In the future, the research content can be further deepened and the issues involved in fixed asset management can be further deepened. Detailed elaboration on procurement, allocation, use, maintenance, scrapping, etc., explore and innovate more fixed asset management models and methods. Finally, I hope that by putting forward suggestions for improving fixed asset management, it can also provide some useful r