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固定资产是企业的重要经济资源,是企业赖以维持再生产和持续经营的物质基础。一个企业的良性发展,固定资产的安全性和完整性对企业的生产经营以及未来的发展都有着重要的作用。但是,笔者参与了某国有煤矿企业固定资产—房屋、建筑物、土地、机器设备等资产(以下简称固定资产)管理情况的专项检查中发现,国有煤矿企业在管理固定资产方面存在诸多不规范现象,对企业的发展带来不利影响。本文将分析固定资产管理中存在的问题,并提出自己的建议。
Fixed assets are an important economic resource for an enterprise and a material basis for an enterprise to maintain its reproduction and going concern. The benign development of an enterprise and the safety and integrity of fixed assets all play an important role in the production and operation of an enterprise and its future development. However, the author has participated in the special inspection of the fixed assets of a state-owned coal mining enterprise - the management of the assets of houses, buildings, land, machinery and equipment (hereinafter referred to as fixed assets) and found that there are many irregularities in the management of fixed assets by state-owned coal mining enterprises , Adversely affecting the development of the enterprise. This article will analyze the problems in the management of fixed assets and put forward my own suggestions.