Research on Operational Quality Appraisal System of Fixed Assets in Coal Enterprises

摘要

The paper first limits the connotation of fixed asset operational quality in coal enterprises, then fixed asset's material running status and value running status as a point of departure, sustainable development as the guidance, system theory method as the instruction, innovatively proposes fixed asset's information operational quality and the key aspect to run continually for fixed assets--human resources operational quality. Finally, AHP as the method, it constructs the appraisal system of fixed asset operational quality with the material operational quality, the value operational quality, the information operational quality and the human resources operational quality as norm layers,and separately carries on the concrete study on four aspects' appraisal contents, which lays the foundation to further establish indicator system of fixed asset operational quality.