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固定资产是煤炭企业生产、经营中不可缺少的工具,其安全、完整及有效使用对于煤炭企业生存发展发挥着巨大作用。然而,由于我国煤炭企业对于固定资产管理缺乏重视、责任落实不到位等原因,导致固定资产管理工作效率低下,无法真正发挥保证资产安全、完整作用。本文通过对煤炭企业固定资产管理中存在问题进行分析的基础上,提出加强资产管理的具体措施。
Fixed assets are indispensable tools in the production and operation of coal enterprises. Their safe, complete and effective use play a significant role in the survival and development of coal enterprises. However, due to the lack of attention paid by the coal enterprises to fixed asset management and the lack of implementation of the responsibility, the management of fixed assets is inefficient and can not really play its role of guaranteeing the safety and completeness of assets. Based on the analysis of the existing problems in the fixed asset management of the coal enterprises, this paper puts forward the concrete measures to strengthen the asset management.