传统会计仍密切关注有形资产,对无形资产避而不论。所以,一个公司最重要的资产不在其资产负债表上。但要读懂一个公司的价值,必须关注那些软性的财务信息。几乎所有的公司对这些难以评估和度量的而又异常重要的资产,是缺乏或根本没有管理的。而要想为股东在商品和资本市场上创造最大的价值,必须充分管理被称为“未来价值”的资产。 Traditional accounting still pays close attention to tangible assets and avoids intangible assets. Therefore, the most important asset of a company is not on its balance sheet. But to understand the value of a company, you must pay attention to those soft financial information. Almost all companies have little or no management of these assets, which are difficult to evaluate and measure, but which are of exceptional importance. In order to create maximum value for shareholders in the commodity and capital markets, assets known as “future values” must be fully managed.