Effective enterprise asset planning covers three core dimensions: firstly, establishing a clear panoramic view of assets through dynamic inventory and value assessment; Secondly, it is necessary to develop a management strategy that spans the entire lifecycle of assets, including investment acquisition, efficient operation and maintenance, and orderly disposal; At the same time, it needs to deeply integrate capital budgeting, risk management, and performance analysis to provide accurate basis for decision-making and ensure that every capital investment can be converted into solid business returns.