固定资产在企业资产中具有举足轻重的地位，是企业长期使用的资产，对企业的发展起着重要的根基作用，因此，各个行业的企业都应对固定资产的管理产生高度的重视，加强固定资产管理，保证固定资产的完整性和有效性，充分发挥固定资产的经济效能。 目前，许多房地产开放商都开始发展自持物业。自持物业即房地产开发商将其开发的房地产自己持有并经营的项目。由于自持物业的特点，固定资产的管理存在很大难度，自持物业所管理的固定资产一般种类繁多，数量庞大，而且价值浮动较大，管理起来有相当的难度，容易遗漏或者流失。加之，我国国有企业的资产流失成为数年来遗留下的严重问题，现在正受到高度的关注，因此，国有的房地产开发企业的固定资产管理应该更为规范、严谨。一方面，提高企业的经营效果,另一方面起到有效保护国有资产的重要作用。 本文以JRJ公司为研究对象，通过对其固定资产管理办法的制定和实施工作的深入研究，并结合企业会计准则，分别从验收移交、开业筹备和日常运营几个阶段对房地产企业自持物业项目的固定资产管理制度进行总结和分析，从而探索出一套系统、科学并且行之有效的固定资产管理制度。 Fixed assets are the long-term assets used for the enterprise. It plays an important role on the foundation of the development of enterprises. Therefore, all businesses give high attention to fixed assets management, and strengthen the management of fixed assets to ensure the integrity and efficiency of fixed assets and make full use of the fixed assets’ economic efficiency. At present, many real estate open manufacturers begin to develop self sustaining property. Self sustaining property is the programs that the real estate open manufacturers hold and operate after they have developed. Because of the characteristic of the self sustaining property, there is a big difficulty in fixed assets management. It is difficult to manage and is very easy to make mistakes. In addition, in our country, the loss of the assets in state-owned enterprises has become a serious problem left over by years. Therefore, the management of fixed assets in state- owned enterprises should be more normative and effective to strengthen the management can improve the operating results of the enterprises. On the other hand, it can protect our country’s assets. This essay takes the JRJ companies as an example, to discuss the management system of the fixed assets in self sustaining properties By means of studying accounting Standards for Business Enterprises and researching the management in different period, the essay tries to obtain a scientific and effective management system for the fixed assets in self sustaining properties.