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矿业企业是我国工业企业的重要组成部分,是直接从事矿产资源勘查与开发、为国家提供矿物能源和矿物原料的生产单位。矿业企业固定资产规模大、价值高、占企业总资产的比重大,已经成为矿业企业管理的重要内容,对矿业企业提高经济效益具有重要意义。良好的资产管理可以减少浪费,提高固定资产的利用率,降低企业的运营成本,为企业提供一定的资金支持。本文从矿业企业固定资产投资决策、资产折旧、资产后续支出方面分析了矿业企业固定资产管理存在的问题,针对问题,提出相应的对策和建议。
Mining enterprises is an important part of China’s industrial enterprises, is directly engaged in mineral resources exploration and development, for the country to provide mineral energy and mineral raw materials production units. The fixed assets of mining enterprises are large in size and high in value, accounting for a large proportion of the total assets of the enterprises. They have become an important part of the management of mining enterprises and are of great significance for mining enterprises to enhance their economic benefits. Good asset management can reduce waste, improve the utilization of fixed assets, reduce the operating costs of enterprises, provide some financial support for the enterprise. This article analyzes the existing problems of fixed assets management in mining enterprises from the aspects of fixed assets investment decision, depreciation of assets and follow-up expenditure of assets, and puts forward corresponding countermeasures and suggestions according to the problems.