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随着实物资产管理体系的不断建立与完善,其管理活动也不断地向正规化方向发展,管理要求也不断的提高。但由于管理人员在实物资产管理上的认识不足、责任不明确、落实管理制度不完善等原因,造成实物资产使用效益不高,流失现象严重。如何加强实物资产的管理,使实物资产流失的现象得到扼制,确保会计信息的真实完整,充分发挥实物资产在后勤建设中的作用,是我们应该探讨的一个问题。
With the continuous establishment and improvement of the physical asset management system, its management activities have been constantly evolving toward the direction of normalization and regulatory requirements have been constantly raised. However, due to management’s lack of understanding of physical assets management, unclear responsibilities and imperfect management system, the utilization efficiency of physical assets is not high and the loss is serious. How to strengthen the management of physical assets and curb the loss of physical assets so as to ensure the true and complete accounting information and give full play to the role of physical assets in logistics construction is an issue that we should explore.