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随着经济的发展、科技的进步以及煤炭主管部门对煤矿企业门槛的提高,煤矿企业每年要投入大量的资金用于固定资产更新,企业固定资产的投资和管理对企业的盈利能力影响也越来越重要,固定资产折旧费用在产品中所占的比重也越来越大,因此管理好煤矿企业的固定资产,对整个企业的生产经营都有直接影响。本文结合煤矿企业实际对固定资产相关问题进行分析探讨。
With the development of economy, the advancement of science and technology and the improvement of the threshold for coal mines by coal authorities, coal mines invest a large amount of funds every year for updating fixed assets. The impact of the investment and management of fixed assets on the profitability of enterprises also increases The more important the depreciation expenses of fixed assets account for more and more of the products, so managing the fixed assets of the coal mines has a direct impact on the production and operation of the entire enterprises. In this paper, the actual situation of coal mining companies to analyze the issues related to fixed assets.