浅析煤炭企业固定资产管理

On coal mine companies' fixed-assets management

结合木城涧煤矿的实际,对煤炭企业固定资产的来源、分类、日常管理、固定资产的后续支出、报废等方面进行了阐述,分析了煤炭企业固定资产管理的现状、优势和弊端,提出了加强固定资产管理的几点建议。

On the basis of the actual conditions in Muchengjian Coal Mine,an important company of the Group,an elaboration is presented on the sources,classification,day-to-day management of the fixed-assets of the mine,the follow-up expenditures on fixed-assets as well as the rejection of fixed-assets.The paper also provides an account about the general situation of fixed-assets management in coal mine companies and pinpoints the advantages and malpractices in fixed assets management.The paper concludes with a few recommendations on how to enhance fixed-assets management in coal mine companies.