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本文是企业信用资产构成基础及其增值管理研究项目的研究成果之一,主要对信用资产的概念、企业信用基础和价值计量和企业信用资产运用等研究进行了回顾,并指出了未来信用资产的研究方向。
This paper is one of the research results of the foundation of corporate credit assets and its value-added management research projects. It mainly reviews the concept of credit assets, the foundation of corporate credit and the measurement of value and the application of corporate credit assets. It also points out the future of credit assets research direction.