一、引言当前我国经济已进入新常态,企业就要积极适应这一要求,在持续经营管理中要科学控制、强化管理。实物资产是企业持续经营发展的重要资源,必须加强管理,才能提高经济效益。然而,有的企业在实物资产的管理上,还存在着不少亟待解决的问题,这些问题在一定程度上制约和影响了企业经营的持续稳步发展。因此,开展新常态下加强 I. Introduction At present, China’s economy has entered a new normal, and enterprises should actively adapt to this requirement. They should scientifically control and strengthen management in the continuous operation and management. Physical assets are an important resource for the sustainable development of an enterprise. It is necessary to strengthen management so as to enhance economic efficiency. However, some enterprises still have many problems to be solved in the management of physical assets. These problems restrict and affect the continuous and steady development of the enterprise management to a certain extent. Therefore, we should step up our efforts under the new normal