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针对外贸企业当前经营困难的现状,笔者认为,必须实施资产经营,彻底改革以往以出口创汇为中心的商品经营格局,形成以资产保值、增值为中心内容的经营新格局。 实施资产经营并不是对商品经营的摒弃,而只是扬弃旧体制下那些伴生于商品经营并有碍经济发展的积弊。由于资产经营追求的是资产增值,它体现在报表上是所有者权益即净资产的增加,这种增加是建立企业商品经营以及其他各种经营均可产生盈利的基础上。
In view of the current difficulties in the operation of foreign trade companies, the author believes that asset management must be carried out, and the previous pattern of commodity operations centered on export creation must be thoroughly reformed, and a new business structure that focuses on the preservation and appreciation of assets should be formed. The implementation of asset management is not abandonment of commodity operations, but merely abandons the old system that is associated with commodity management and hinders economic development. As asset management pursues asset appreciation, it is reflected in the statement that the owner’s equity is the increase in net assets. This increase is based on the establishment of the company’s merchandise operations and other various operations can generate profit.