由于我国的煤炭企业对国家的经济发展起到了至关重要的作用,而且煤炭企业本身的规模也相对比较庞大,它的固定资产在总资产中也占据了较大的比重。所以对于煤炭行业而言,对企业中的固定资产做好科学管理与合理应用具有重要意义。在本文中笔者结合自己的实际工作经验,分析了现阶段我国煤炭行业固定资产管理的现状以及存在的各种问题,再联系我国的发展现状提出合理的解决措施。 Since China's coal enterprises play a crucial role in the country's economic development, and the size of the coal industry itself is relatively large, its fixed assets also account for a large proportion of total assets. So for the coal industry, the enterprise in the fixed assets to do a good job of scientific management and rational use of great significance. In this paper, the author combined his own practical work experience, analysis of the current situation of China's coal industry, the status quo of fixed asset management and the existence of various problems, and then contact the development of China's status and put forward reasonable solutions.