固定资产是企业资产的核心部分,是企业生产能力得以增强的必要劳动资料,在企业的生产经营过程中起着非常重要的作用。矿山企业的固定资产投资比重较大,相关的成本费用较多,加强对其管理和利用,可以提高资产使用效率,降低成本,为企业增强市场竞争力、扩大盈利空间创造条件。 Fixed assets are the core part of an enterprise’s assets. They are necessary labor information to enhance their production capacity and play an important role in the production and operation of an enterprise. The proportion of fixed assets investment in mining enterprises is relatively large, and the related costs and expenses are relatively high. The management and utilization of them can be enhanced, the efficiency of asset utilization can be improved, the cost can be reduced, and the conditions for enterprises to enhance market competitiveness and expand profit margins can be created.