摘要
企业资产是企业拥有或者控制的、能以货币计量的、能给企业带来经济效益的经济资源,它是生产经营活动的前提条件。因而,如何有效地进行资产管理,如何对资产管理的好坏进行合理评估,是值得大多数企业深入探讨的重要课题。
Enterprise assets is the economic resources with the monetary measurement and economic interest, which is owned or controlled by the enterprise. It's the premise of operation activity. Therefore there is an significant problem to be called for our attention. That is, how to effectively make assest management, how to evaluate its performance comprehensively and reasonably.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2005年第3期56-60,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
企业资产
资产管理
评估方法
Enterprise Assets
Assets Management
Evaluation Approach
