摘要
在市场经济下企业不仅应该重视资产数量，更应具备资产质量意识。资产质量具有相对性、时效性和层次性等特征，优化企业资产质量离不开对资产质量特征的熟练把握。评价企业资产质量既可以从总体上进行，也可以分资产项目个别进行。
Enterprises should consider not only quantity of their assets but also quality o f their assets under the condition of market economy.The quality of assets is fe atured by its relativity,prescription as well as gradation.An enterprise should be familiar with the characteristics of quality of assets when its quality of as sets is optimizes.An enterprises quality of assets may be evaluated both coll ectively and individually.
出处
《四川大学学报（哲学社会科学版）》
CSSCI
北大核心
2000年第5期49-52,共4页
Journal of Sichuan University：Philosophy and Social Science Edition
