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企业的资产包括有形资产和无形资产。有形资产是企业的固定资产和流动资金的总和,是企业从事生产经营活动的物质基础,其价值在生产经营中不断地被转移、回收和再创。有形资产的规模直接决定着生产经营的规模,其使用效率直接决定着企业的经济效益。无形资产是企业的声誉、权利和优越条件的总和,它不是企业生产和经营的物质要素,它的有无和多少也不直接决定生产经营的规模,但它却是企业长盛不衰、获取超额利润的必不可少的要素。
Corporate assets include tangible assets and intangible assets. Tangible assets are the sum of fixed assets and liquidity of enterprises, and are the material basis for enterprises to engage in production and business activities. Their value is constantly being transferred, recovered and recreated in production and operations. The scale of tangible assets directly determines the scale of production and operation, and its use efficiency directly determines the economic benefits of the company. Intangible assets are the sum of the company’s reputation, rights, and conditions of superiority. It is not a material element of the production and operation of an enterprise. Its presence and quantity do not directly determine the scale of production and operation, but it is an enterprise that is prosperous and prosperous. The essential element of excess profit.