在社会主义市场经济体制下,企业经营正在从生产经营面向资产经营转变。资产是资本的实物表现形式,而资本则是资产的价值表现。资产经营必须建立在生产经营基础上,但资产经营却比生产经营内容更加丰富,功能也更多。所谓资产经营,就是以追求最大利润和促进资产最大增值为目的,以价值形态为特征,通过对生产要素的优化配置和资产结构的动态调整等方式和手段,对企业资产(包括内部资产、外部资产、有形资产和无形资产)进行综合运营的一种行之有效的经营模式。简 Under the socialist market economic system, enterprise management is shifting from production and operation to asset management. Assets are physical forms of capital, while capital is the value of an asset. Assets management must be based on production and management, but assets management is more abundant and functional than production and management. The so-called asset management, is to pursue the maximum profit and maximize the value-added assets for the purpose of the characteristics of the value of shape, through the optimal allocation of production factors and the dynamic adjustment of asset structure and other means and means of corporate assets (including internal assets, external Assets, tangible assets and intangible assets) to conduct an integrated operation of an effective business model. simple