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社会主义市场经济不容忍任何资源的闲置和浪费。加强国有资产管理,完善资产承包指标体系,已是当前企业改革必须逾越的路障。然而,资产管理偏重有形而忽视无形。却是一个普遍存在的现象。因为滞后于改革形势而引发出严重的市场障碍和强烈的社会反响,无形资产同样已为人注目。我们必须按市场经济的特征和要求,优化企业无形资产使用,加强企业无形资产管理,并且把它作为搞活企业经营和提高经济效益的大事来抓。一无形资产与有形资产相伴而生,都是商品经济发展的产物。有形与无形的关系,犹如存在与意识的
The socialist market economy will not tolerate the idleness and waste of any resources. Strengthening the management of state-owned assets and improving the index system of asset contracting are the roadblocks that must be surpassed in current corporate reforms. However, asset management tends to be tangible and overlooked. It is a ubiquitous phenomenon. Because it lags behind the reform situation and triggered serious market obstacles and strong social repercussions, intangible assets have also attracted attention. We must optimize the use of intangible assets and strengthen the management of intangible assets according to the characteristics and requirements of the market economy, and use it as a major event to invigorate business operations and improve economic efficiency. An intangible asset and tangible asset are accompanied by the development of the commodity economy. The tangible and intangible relationship is like existence and consciousness.