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在财务管理中,资产可根据不同角度,可划分为固定资产、流动资产,有形资产和无形资产,固定资产包括房屋、车辆、办公设备、机械设备等,流动资产包括企业流动资金、债券、应收账款等,这一类属于有形资产,而无形资产是无实物形态的资产和非货币长期资产,如商标权、特许权、专利权等。各种资产对于财务管理都具有其重要的作用,不仅关系到企业的经营效益,而且关系到企业的市场的竞争力、商业信用等,因此本文对资产管理类型的特点进行分析,考量各类型资产在财务管理中的重要性,对于财务管理方式方法的选择具有一定的实用价值。
In financial management, assets can be divided into fixed assets, current assets, tangible assets and intangible assets from different angles. Fixed assets include housing, vehicles, office equipment, machinery and equipment. Current assets include corporate liquidity, bonds, Accounts receivable, etc. This category belongs to tangible assets, while intangible assets are non-physical assets and non-monetary long-term assets such as trademarks, franchises, patents and so on. All kinds of assets have an important role in financial management, not only related to the operating efficiency of enterprises, but also to the competitiveness of enterprises in the market, commercial credit, etc. Therefore, this article analyzes the characteristics of asset management types, considering various types of assets The importance of financial management has some practical value for the choice of financial management methods and methods.