一、问题的提出企业信用价值是企业信用资产未来收益的现值 ,因此 ,评估企业信用价值首先必须评估企业信用资产收益。但是 ,企业信用资产的无实体性和不可辨别性 ,决定其不能脱离企业整体资产而单独存在 ,其收益是和企业其他无形资产收益联系在一起的 ,所以 ,确定企业信用资产 First, the problem raised The corporate credit value is the present value of future earnings of corporate credit assets, therefore, the assessment of corporate credit value must first assess the return on corporate credit assets. However, the non-materiality and indistinguishability of the enterprise's credit assets determine that they can not exist separately from the overall assets of the enterprise, and their benefits are linked with the profits of other intangible assets of the enterprise. Therefore, it is necessary to determine the enterprise's credit assets