致谢
首先，我要感谢中国矿业大学管理学院的卜华教授。在我撰写论文的过程中，
卜老师对我的研究方向和研究构架给予了指导性的意见和建议。当我碰到拦路虎
时，卜老师也给予我耐心解答，对每个问题都悉心指导，提出了大量有益的改善
意见。在此，对卜老师在我论文写作过程中投入的心血和精力、给予的关怀和帮
助表达最诚挚的谢意！同时，感谢中国矿业大学工商管理专业的每一位授课老师，
他们是我前进路上的明灯。感谢我的同窗们，大家在求学路上相互帮助，携手走
过了一段完美又难忘的时光。
感谢我的好友们，当我遇到瓶颈时，是他们给了我启发，谢谢他们给予我的
帮助和支持。还要特别感谢参考文献中的作者们，通读他们的文章后，我才能有
了更好的思路，为我的论文打下了坚实的基础。
毕业在即，即使有很多不舍，也终究要告别。在未来的工作和生活中，我会
时刻谨记恩施教诲。非常感谢同学朋友们的帮助，我在今后将会脚踏实地、努力
追求，尽量回报每一位帮助和鼓励过我的人。
摘要
随着我国经济跃上新台阶，固定资产管理对国有能源企业的经济运行起着举
足轻重的作用。固定资产作为一种基本的生产资料，具有长期的使用寿命，在公
司的日常经营中经常被忽略，所以，加强固定资产的管理就显得尤为重要。
论文以 XK能源股份有限公司为研究对象，对 XK股份的固定资产管理进行
了优化分析。本文首先界定了固定资产管理的相关概念，回顾了相关理论研究，
并结合实际，总结了 XK股份在固定资产管理中存在的一系列问题，主要包括固
定资产内部控制环境不理想、业务流程存在漏洞、效益评价机制不健全及核算信
息化程度不够等问题。通过调研分析，发现问题存在的主要原因为固定资产内部
控制环境薄弱，缺少相应的流程管理，缺乏完善的绩效评价体系，信息化管理水
平不高等。论文通过分析问题，深度剖析其存在的原因，结合 XK股份现实情况，
应用固定资产生命周期、内部控制、绩效管理、信息化管理等理论，利用文献研
究、案例研究等方法，提出固定资产管理优化措施，具体包括优化固定资产内部
控制环境，提升生命周期管理流程，改进管理绩效评价体系，创建“AI+固定资产”
信息化管理模式，提升固定资产沟通机制等。
最后，对 XK能源股份有限公司固定资产管理提出了一些保障措施，具体体
现在:思想保障、制度保障、监督保障及人才保障。希望本文能对我国能源企业
的固定资产管理提供实质性帮助，促进企业经济运行稳步发展。
关键词：能源企业；固定资产；管理优化；生命周期；内部控制
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Abstract
As my country's economy leaps to a new level, fixed asset management plays a
pivotal role in the economic operation of state-owned energy enterprises. As a basic
means of production, fixed assets have a long service life and are often ignored in the
company's daily operations. Therefore, it is particularly important to strengthen the
management of fixed assets.
The thesis takes XK Energy Co., Ltd. as the research object, and carries on the
optimization analysis to the fixed assets management of XK shares. This thesis first
defines the relevant concepts of fixed asset management,reviews the relevant
theoretical research, and combines with the actual situation, summarizes a series of
problems existing in XK shares in the management of fixed assets, mainly including
the unsatisfactory internal control environment of fixed assets and loopholes in
business processes , the efficiency evaluation mechanism is not perfect and the degree
of accounting informatization is not enough. Through investigation and analysis, it is
found that the main reasons for the existence of the problem are the weak internal
control environment of fixed assets, the lack of corresponding process management,
the lack of a perfect performance evaluation system, and the low level of information
management. By analyzing the problem, the thesis deeply analyzes the reasons for its
existence, combined with the actual situation of XK shares, applying the theories of
life cycle of fixed assets, internal control, performance management, information
management, etc., using literature research, case studies and other methods, and
proposes fixed assetmanagement optimization. Thespecific measures include
optimizing the internal control environment of fixed assets, improving the life cycle
management process, improving the management performance evaluation system,
creating an "AI + fixed assets" information management model, and improving the
communication mechanism for fixed assets.
Finally, some safeguard measures are put forward for the management of fixed
assets of XK Energy Co., Ltd., which are embodied in: ideological safeguard, system
safeguard, supervision safeguard and talent safeguard. It is hoped that this article can
provide substantial help to the fixed asset management of my country's energy
enterprises, and promote the steady development of the economic operation of
enterprises.
Keywords: energy enterprise; fixed assets; management optimization; life cycle;
internal control
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