实物资产是所有企业开展各项生产经营活动的物质基础。小企业由于整体管理水平不高,缺乏健全有效的内部控制制度,很容易造成实物资产的挪用或盗窃,损失浪费,账实不符,影响了企业各类财产物资的安全、完整和使用效能,制约了企业经营活动有效地运行。小企业由于资金比较薄弱,自身 Physical assets are the material basis for all enterprises to carry out various production and business activities. Due to the low level of overall management and the lack of a sound and effective internal control system, small businesses can easily lead to embezzlement or theft of real assets, loss of waste and misrepresentation of actual assets, affecting the safety, integrity and performance of various types of property and materials, Effective operation of business operations. Small businesses due to relatively weak capital, itself