煤炭企业固定资产运行质量评价

Research on operational quality appraisal system of fixed assets in coal enterprises

文章首先界定了煤炭企业固定资产运行质量的内涵,然后从固定资产的物质运行状态和价值运行状态出发,以可持续发展为导向,以系统理论与方法为指导,创新性地提出了固定资产的信息运行质量和固定资产持续运行的关键因素——人力资源运行质量。最后,采用层次分析法(AHP),构建了以物质运行质量、价值运行质量、信息运行质量和人力资源运行质量为准则层的固定资产运行质量评价体系,并且分别对四个方面的评价内容进行了具体分析,为进一步建立固定资产运行质量指标体系奠定了基础。

The paper first limits the connotation of fixed asset operational quality in coal enterprises, then fixed asset＇s material running status and value running status as a point of departure, sustainable development as the guidance, system theory method as the instruction, innovatively proposes fixed asset＇s information operational quality and the key aspect to run continually for fixed assets-human resources operational quality. Finally, AHP as the method, it constructs the appraisal system of fixed asset operational quality with the material operational quality, the value operational quality, the information operational quali- ty and the human resources operational quality as norm layers, and separately carries on the concrete study on four aspects＇ appraisal contents, which lays the foundation to further establish indicator system of fixed asset operational quality.