随着我国煤炭企业规模化、产业化、集团化的发展,根据矿区不断扩大、地质条件趋于复杂、质量标准化建设、装备水平的不断提高、安全生产以及管理精细化方面的需要,煤炭企业的经济效益越来越强烈地依赖于机械设备的性能,这无疑对机械设备的会计核算提出了很高要求。大力加强设备的财务管理工作,对优化煤炭企业资源配置,提高会计信息的可靠性和相关性,具有十分重要的意义。一、机械设备会计核算的重要性机械设备是煤炭企业重要的生产力要素之一,是企业赖以生存的物质基础,是产生效益的源泉,机械设备的实物管理和会计核算直接影响着企业的竞争力,关系到企业的运营和发 With the development of large-scale, industrialized and collectivized coal enterprises in our country, based on the continuous expansion of mining areas, the complicated geological conditions, the standardization of quality, the continual improvement of equipment standards, safety production and fine management, Economic benefits are increasingly dependent on the performance of machinery and equipment, which undoubtedly places high demands on the accounting of machinery and equipment. Vigorously strengthening the financial management of equipment, to optimize the allocation of coal resources and improve the reliability and relevance of accounting information, is of great significance. I. The Importance of Mechanical Equipment Accounting Mechanical equipment is one of the important productivity factors of a coal enterprise and the material basis for an enterprise to survive. It is a source of benefits. The physical management of machinery and equipment and accounting directly affect the competition among enterprises Power, related to the operation and development of enterprises