伴随着烟草企业的高速发展,烟草行业从体制、机制上进行了多次的深化改革。通过对物流、资金结算和烟叶站建设的大规模改革,在进一步进行资产优化的同时企业也累积一部分闲置资产。本文通过对闲置资产的剖析,分析了烟草企业闲置资产的现状,提出了对闲置资产管理的方法和建议。 Along with the rapid development of tobacco companies, the tobacco industry has conducted several deepening reforms in terms of system and mechanism. Through large-scale reform of logistics, fund settlement and construction of tobacco leaf stations, the Company accumulates a part of idle assets while further optimizing assets. This article analyzes the idle assets by analyzing the status quo of the idle assets of the tobacco companies and puts forward the methods and suggestions for the management of idle assets.