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构成社会物质财富主要有两大方面:有形资产和无形资产。企业对其有形资产,如固定资产、流动资产和其他资产的价值作为自身的重要经济地位较为重视。但对具有同样重要经济地位的无形资产,则若明若暗或根本无视其价值。这是我国企业进入社会主义市场经济和恢复我国关贸总协定的地位并实施中一个不容忽视的大问题,极待引起企业重视和监管。
There are two main aspects that constitute the social material wealth: tangible assets and intangible assets. The value of its tangible assets, such as fixed assets, current assets and other assets, is regarded by enterprises as their important economic status. However, for intangible assets with the same important economic status, if it is divulged or simply ignored. This is a major issue that China’s enterprises have entered into the socialist market economy and the restoration of China’s General Agreement on Trade and Trade, and one of the major issues that cannot be ignored is that it will be highly valued and supervised by enterprises.