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企业资产是企业财务管理的重要内容,其管理状况的优劣直接影响到企业的经济效益和发展前途。尤其在商品经济迅速发展,改革开放不断深化的形势下,强化企业资产管理的问题更为重要。因此《企业财务通则》以相当的篇幅(第三章～第五章,总第十四条～第三十三条)分别对企业的流动资产、固定资产、无形资产和其他资产的管理按照企业财务
Enterprise assets are an important part of corporate financial management, and the quality of their management directly affects the economic benefits and development prospects of the company. In particular, with the rapid development of the commodity economy and the continuous deepening of reform and opening up, it is more important to strengthen the issue of enterprise asset management. Therefore, the “General Rules for Corporate Finance” has a considerable amount of space (Chapter 3 to Chapter 5, Articles 14 to 33). The management of current assets, fixed assets, intangible assets, and other assets of the company Finance