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Assets, is an enterprise engaged in production activities must have the material conditions, is the fundamental source of corporate economic interests. Therefore, asset management is an important part of business management. Since the 1980s, along with the continuous development of the information economy and increasing global competition, information technology (IT) in the management of enterprises gradually been widely used, has become a business engaged in production activities must have substance resources and economic interests of the fundamental sources of a special form of enterprise assets. In the 21st century, enterprise asset management (ERM) concept is gaining popularity, IBM Corporation R \u0026 D enterprise asset management system, the enterprise assets into production equipment, infrastructure, transport, IT asset four categories. For production facilities, infrastructure, transport these traditional assets, business has always maintained a high degree of concern, relevant theory and practice of traditional enterprise asset management methods and tools are maturing, many companies have adopted even by means of high-end IT its management. However, for the purchase of IT assets invested heavily, although more and more companies recognize its importance, but most enterprises do not implement the application of IT assets, IT asset management and control capacity is weak has become a constraining enterprise information Construction of one of the bottleneck problems, largely restricted the company's sustainable development. Currently, both the theory and practice, for the management and control of IT assets are just getting started: theoretical research, management of IT assets, mostly from the perspective of technology management carried out; in practice, the relevant management and control of IT assets systems and methods almost none. Lack of concern and research gaps, will inevitably lead to many IT asset management control issues. In recent years, countries in the world despite the rapid growth of information systems spending, but because of the lack of control of IT asset management, institutional mechanisms, most inefficient use of IT equipment, there is a lot of waste of resources. The practice of enterprise information fully demonstrated, if the lack of an effective IT asset management control mechanisms, IT projects will lead to construction delays, IT system running sluggish, IT ROI retardation and other problems, serious, and even affect the stability of enterprises and development. Coupled with the economic conditions in the network, IT asset management control between theory and practice has a special interactive relationship, so for enterprise IT assets to build a management control system information age has become an urgent requirement of the enterprise. This paper from the perspective of management control to IT assets for the study, only from a technical point of breakthrough in the past to carry out IT Asset Management Study limitations for different types of enterprise IT assets, build IT asset management and control system and content elements. The article is divided into six parts, each part of the capital is as follows: The first part described the research background papers and research significance, through theoretical research status and application status overview, summed up the relevant IT asset management control problem of the lack of research , this leads thesis research. The second part of IT asset management control theory to explain the theoretical basis thesis, the main contents include defining the concept of IT assets, in view of the theory of resources on the basis of the classification of IT assets, describes the main constituent elements of management control. The third part analyzes the current situation and problems, through the current enterprise IT asset management control situation and problems of specific analysis, stating enterprise IT asset management control system generally missing, pointing out that IT asset management control system to establish the necessity. The fourth part of the IT asset management control for the main problem appears to build enterprise IT asset management and control system for strategic, operational and basic IT asset categories, respectively, to take appropriate measures to management control, including the development control standard deviation of performance evaluation and corrective and so on. The fifth part is applied research to a high-tech enterprise as the research object, will build IT asset management and control system to make a preliminary application. Part VI is the full text of the conclusion, the article summarizes the research done, the lack of proposed thesis and research prospects. From the theoretical side, the content of this study can serve as a basis for management control theory powerful supplement, management information systems for improving the theoretical system is important; in practice, this paper build IT asset management control system can be used as corporate IT Asset Management guidance manual to help enterprises to standardize the configuration of IT assets, improve efficiency in the use of IT assets, IT asset management control to achieve a scientific, systematic, so as to improve the level of enterprise information construction, and enhance enterprise competitiveness goals.
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