煤炭企业固定资产管理的探讨  

Discussion on Fixed Assets Management of Coal Enterprises

作　　者：丁丽萍[1] 

机构地区：[1]山西兰花科技创业股份有限公司,山西晋城048000

出　　处：《太原大学学报》2007年第3期69-70,共2页Journal of Taiyuan University

摘　　要：煤炭企业固定资产具有一定的特点,在企业资产总额中占有较大的比例。固定资产的核算、管理水平等直接影响着企业的竞争力,关系到企业的运营与发展。应强化固定资产管理,确保企业资产安全、完整,在其管理过程中也要有具备一定工作经验和专业知识的人员进行全过程管理。The fixed assets of coal enterprises take on some special traits,including that the fixed assets hold the biggish proportion to the capitalization in the company.The fixed assets accounting,the management level and so on could influence the competence of the firm.It can also leads to whether a company could run and develop smoothly or not.The mangement of fixed assets should be enhanced and the capital security of the firm should also be guaranteed.Through the management process of the fixed assets,high-level professionals are required for the whole couse.

关 键 词：煤炭企业 固定资产 管理 

分 类 号：F273.4[经济管理—企业管理]