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实物资产是构成企业基础的重要组成部分之一,在企业生产经营活动以及维持企业健康发展等方面有着重要的作用,因此,要十分重视公司实物资产管理体系的监督与管控。近年来,随着烟草行业实物资产投入的增长,烟草公司在管理体系上也提出了更高的要求,但由于各级管理人员的管理能力较弱,以及实物资产管理工作的复杂性,使得当前烟草公司在实物资产管理上依然存在很多问题。本文就目前烟草公司实物资产管理中存在的问题,进行科学全面探讨,以期构建和实施科学的实物资产管理体系,提高实物资产的管理水平。
Physical assets are one of the most important components that form the foundation of the enterprise. They play an important role in the production and business activities of enterprises and in the healthy development of the enterprises. Therefore, we must attach great importance to the supervision and control of the physical asset management system of the Company. In recent years, with the increase of investment in real assets in the tobacco industry, tobacco companies also put forward higher requirements in the management system. However, due to the weak management abilities of managers at all levels and the complexity of physical assets management, Tobacco companies still face many problems in the management of physical assets. In this paper, the existing problems in the management of physical assets of tobacco companies are discussed comprehensively in order to build and implement a scientific physical asset management system and improve the management level of physical assets.