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不良资产是企业的一项负债。采取积极稳健的行政、经济措施处治不良资产是企业深化改革健康发展 ,保持稳定的客观要求。文章因袭美国学者罗伯特《富爸爸穷爸爸》一书的观点 ,解析企业不良资产的成因、危害及其处治方法。
Non-performing assets are a corporate liability. Taking active and prudent administrative and economic measures to deal with nonperforming assets is an objective requirement for enterprises to deepen the reform and develop healthily and maintain stability. The article follows the view of American scholar Robert Rich's Dad and Dad, and analyzes the causes, harms and their treatment of non-performing assets.