一、评估流动资产和专项资产应确立的前提条件所谓“资产”,是“负债”的对称,是资金运用的同义词、是货币资金的物质形态、也是指有关单位和个人所拥有的各种财产和债权。流动资产和专项资产如同企业的固定资产、无形资产和其它资产一样,是具有商业价值的企业总资产 I. Prerequisites for the assessment of current assets and special assets The so-called “assets” are the symmetries of “liabilities”, are synonymous with the use of funds, are the material forms of monetary funds, and refer to the various assets owned by relevant units and individuals. And claims. As with fixed assets, intangible assets, and other assets, current assets and special assets are the total assets of a company with commercial value.