For the management of fixed assets, is itself a complex organizational work, because it financial, engineering, and fixed asset management department, the use of the department are closely linked to, and not a single effective management can be achieved, and require various functional departments involved in the management for the railway sector, fixed asset management system is not perfect, a mere formality, was not sufficiently clear delineation of responsibilities between the various departments, so that between the various departments in the asset management process lack of maneuverability, resulting effects and control of fixed asset management across the enterprise efforts to less than optimal results.