在经济生活中的大量事实表明:处于流通领域的商品也存在无形损耗,不重视研究和解决这一问题,是商业企业提高经济效益的一大障碍。一、商品无形损耗产生的原因及其特点处于流通领域的商品无形损耗,是指原有商品的形态、性能、使用价值不变,而价值却发生实际贬值的现象。其产生原因与固定资产产生无形损耗的原因有相同之处:即随着科技进步、劳动生产率提高,生产同一 A large number of facts in economic life show that commodities in the circulation field also have intangible depletion. Failure to pay attention to research and solve this problem is a major obstacle for commercial enterprises to increase economic efficiency. I. Causes and Characteristics of Intangible Depletion of Commodities The intangible depletion of commodities in the circulation field refers to the fact that the original commodity’s form, performance, and use value remain unchanged while the value actually depreciates. The reason for this is the same as the reason for the intangible loss of fixed assets: that is, with the advancement of science and technology and the improvement of labor productivity, the same