资产

With the fast development of the global economy helped by the hi-tech, the value of immaterial assets and the proportion of them in the social assets are both increasing rapidly and in large quantity.

正值全球经济在高科技的推动下迅猛发展之时，无形资产无论在总量上，还是在其占社会资产比例上都在快速、大量的增长。

The immaterial assets becomes the sill that the of business enterprise exists a development and promote the strategic management of immaterial assets to have important function to business enterprise development.

无形资产成为企业之间生存发展的基石，推行无形资产的战略管理对企业发展起着重大的作用。

But in the local immaterial assets drive still not the most people understand and value and cause the immaterial assets run off severity.

但在国内无形资产仍不被大多数人了解和重视，导致无形资产流失严重。

The kernel value on which enterprises rely is changing from materiality to immateriality.

企业赖以生存和发展的核心价值正由有形资产向无形资产演变。

Due to the immateriality of the intangibles, the obscurity of their expense and the uncertainty of their profit, the research on the intangible assets is more difficult, more complex than that of the tangibles.

由于无形资产自身形态的非实体性，成本费用的模糊性，获利能力的不确定性等，使其比有形资产的研究更复杂、更困难。

College and university;financial system for paid services;tangible assets;immateriality assets

中文关键词：高校；有偿服务财会制度；无形资产；有形资产

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

Although the indivisibility of human resources and their carrier causes the difficulty of human assets measurement,it isn't the biggest obstacle.

人力资源与其载体的不可分割性固然使人力资产的计量困难，但却不是人力资产计量的实质障碍。

The main research points are municipal local government state-owned assets business budget research, the comparison and choice of local state-owned assets enterprises budge designing methods, the research of state-owned authorized enterprises budget, classified budget responsibilities of principal body and definition of rights, giving consideration to both budget laws, and enterprises laws, seeking the combination of infelicity and flexibility of budget.

将重点从以下方面进行研究：市一级地方政府国有资产经营预算研究，地方国有资产经营公司一级预算编制方法的比较和选择，国有授权经营单位的经营预算的研究，各级预算编制主体的责任和权利的界定，并兼顾预算法、公司法等法规的要求，寻求预算刚性和柔性结合点等。

The basic principle of unequal exchange can be described simply as "buying cheap and selling dear", in such a way that a commodity or asset is bought either: 1 below its real value, and sold at a higher value, or 2 at its real value, but sold above its real value, or 3 above its real value, and sold at a price even higher than its already inflated acquisition cost e.g.

不等价交换的基本原理被简单地描述为"低价买进，高价卖出"不等价交换的基本原理被简单地描述为"低价买进，高价卖出"，按照这样的方式，一件商品或者资产可以：照这样的方式，一件商品或者资产可以： 1低于其真实价值买进，以更高的价格卖出，或低于其真实价值买进，以更高的价格卖出， 2按其真实价值买进，但以高于其真实价值的价格卖出，或按其真实价值买进，但以高于其真实价值的价格卖出， 3按高于其真实价值的价格买进，以甚至高于其已经上升的购置成本按高于其真实价值的价格买进，例如股市卖出。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。