国有企业一般为大中型国有控股企业,其固定资产具有单位价值大、种类繁多、使用地点分散、增减方式多样的特点,因此,其固定资产的管理尤其是实物管理必然是一项情况复杂、工作量庞大的工作。本文仅就国有企业固定资产的实物管理进行探讨,分析目前国有企业实物管理中存在的问题,并提出改进建议,以期对国有企业的固定资产实物管理工作提供一点参考。 State-owned enterprises are generally large and medium-sized state-controlled enterprises. Their fixed assets have the characteristics of large unit value, wide variety of uses, diversified places of use and diversified additions and subtractions. Therefore, the management of their fixed assets, especially the in-kind management, Heavy workload. This article only discusses the physical management of fixed assets in state-owned enterprises, analyzes the existing problems in physical management of state-owned enterprises, and puts forward suggestions for improvement in order to provide some reference to the physical management of state-owned fixed assets.