煤炭企业固定资产占总资产的比重一般都在50%以上,随着资本性支出的不断增加,固定资产规模在历史积淀下不断加大,管理任务随之增强,管理难度也随之增大,财务部门的账务管理和资产管理部门的实物管理相互融合显得至关重要。 The proportion of fixed assets in total assets of coal enterprises is generally above 50%. With the continuous increase of capital expenditures, the scale of fixed assets has been continuously increased under the historical accumulation, the management tasks have been strengthened, and the difficulty of management has also increased. Financial accounting management and asset management departments of the physical management of the integration of each other is crucial.