企业资源是企业拥有资产的总称，盖分为有形资产和无形资产。有形资产由于其具有独立实体的形态，为企业经常、反复地使用，虽然与生产、经营关系重大，是创造价值的主要资本，但它随时间和磨损，本身价值却在日益减少；无形资产虽无实体却又依附实体，也是企业创造价值的资本 Enterprise resources are the general name of the assets owned by the enterprise. The cover is divided into tangible assets and intangible assets. Because tangible assets are in the form of independent entities, they are used frequently and repeatedly by enterprises. Although they have a major relationship with production and management and are the main capital for creating value, their value has been declining with time and wear. Intangible assets, though No entity but attachment entity, but also the capital of the enterprise to create value