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烟草企业固定资产是国有资产的重要组成部分,是烟草企业持续生产发展的物质基础,在烟草企业的资产结构中占有很大的比重。固定资产具有价值高、使用周期长、使用地点分散、管理难度大等特点。因此加强固定资产管理内部控制与管理显得尤为重要。本研究首先对国有企业在固定资产的管理必要性和存在的问题进行了深入发掘,在此基础上,在固定资产管理方面企业要不断完善,强化国有企业固定资产管理制度是固定资产保持完整的保障。对此,本文提出了一些有针对性的对策和建议。
The fixed assets of tobacco companies are an important part of the state-owned assets and the material basis for the sustained production and development of the tobacco companies, accounting for a large proportion of the tobacco industry’s asset structure. Fixed assets with high value, long life cycle, the use of scattered locations, management difficult and so on. Therefore, strengthening the internal control and management of fixed assets management is particularly important. In this study, the necessity of state-owned enterprises in the management of fixed assets and existing problems were explored in depth. On the basis of this, the enterprises in the management of fixed assets should be constantly improved, and the system of fixed assets management in state-owned enterprises should be strengthened to keep the fixed assets intact Protection. In this regard, this article put forward some targeted countermeasures and suggestions.