Current assets and fixed assets together constitute the assets of an enterprise,in which fixed assets mainly include factory buildings and production lines,while current assets include monetary funds,accounts receivable and inventories.A stable and orderly asset management model is the key to support the steady development of enterprises.Strengthening asset management is an important way for enterprises to enhance their core competitiveness,reduce costs and increase efficiency,and the refinement of asset management is an important direction for enterprise development at this stage.Refinement is a new asset management model derived from the rapid development of market environment,which helps enterprises to improve their management level and economic benefits by improving the refinement of asset management links such as procurement,classification and scrap disposal.In view of the important role of"refined"concept in enterprise asset management,this paper discusses the importance of enterprise refined asset management from the background of"refined management",and at the same time,analyzes the problems existing in the current enterprise refined asset management in depth,and puts forward corresponding solutions,with a view to providing reference and basis for the future transformation of business mode.