Fixed assets are one of the factors that affect competition in the market competition. Fixed assets are the cornerstone of the development of enterprises'economic activities.In the face of changing market environment, the manufacturing technology with each passing day, enterprises need to adapt to the market, to market, advancing with The Times to meet the challenge of the market. Fixed assets of the enterprise management will influence the accuracy of the accounting, the accounting information users will not be able to make correct and reasonable decision. In this paper, the existing problems of fixed assets management in manufacturing enterprises are sorted out. Taking Golden Cup Automobile as the research object, through the analys is of the theoretical basis of this topic, the management measures of fixed assets in case company are analyzed one by one, and the improper management of the company is discussed.And put forward Suggestions for improvement to jinbei automobile fixed assets management, to improve the utilization rate of fixed assets of enterprises, and improve the competitive advantage of enterprises.
