资产【英】

asset

译文来源

Report on the Work of Government, 2016. via: http://english.gov.cn/premier/news/2016/03/17/content_281475309417987.htm

定义

资产是指由企业过去经营交易或各项事项形成的，由企业拥有或控制的，预期会给企业带来 经济利益的资源。资产指任何公司、机构和个人拥有的任何具有商业或交换价值的东西。资产的分类很多，如流动资产、固定资产、有形资产、无形资产、不动产等。资产也是企业、自然人、国家拥有或者控制的能以货币来计量收支的经济资源，包括各种收入、债权和其他。资产是会计最基本的要素之一，与负债、所有者权益共同的构成的会计等式，成为财务会计的基础。根据定义，资产具有以下几个方面的特征：1．资产预期会给企业带来经济利益，是指资产直接或间接导致资金或现金等价物流入企业的潜力。这种潜力可以来自企业日常的生产经营活动，也可以是非日常活动；带来的经济利益可以是现金或者现金等价物，或者是可以转化为现金或者现金等价物的形式，或者是减少现金或现金等价物流出的形式。2．资产应为企业拥有或者控制的资源资产作为一项资源，应为企业拥有或者控制，具体是指企业享有某项资源的所有权，或者虽然不享有某项资源的所有权，但该资源能被企业控制。3．资产是由企业过去的交易或者事项形成的。过去的交易或者事项包括 购买、 生产、建造行为或者其他交易或者事项，只有过去的交易或者事项才能产生资产，企业预期在未来发生的交易或者事项不形成资产。4.资产必须能够用货币来计量。（资产.via:
http://baike.sogou.com/v153613.htm?fromTitle=%E8%B5%84%E4%BA%A7）

定义来源

资产.via:
http://baike.sogou.com/v153613.htm?fromTitle=%E8%B5%84%E4%BA%A7

例句

1. 加快改组组建国有资本投资、运营公司。以管资本为主推进国有资产监管机构职能转变，防止国有资产流失，实现国有资产保值增值。赋予地方更多国有企业改革自主权。加快剥离国有企业办社会职能，解决历史遗留问题，让国有企业瘦身健体，增强核心竞争力。——《2016年政府工作报告》

1. We will work faster to establish state capital investment and management companies through reorganization. To prevent the loss of state assets and ensure their value is maintained or increased, we will encourage state-owned asset supervisory and management authorities to shift their focus to the use of state capital. Local governments will be granted more power over SOE reform. We will move more quickly to relieve SOEs of their obligations to operate social programs and resolve their other longstanding issues, enabling them to become leaner and healthier and to increase their core competitiveness. -Quoted from Report on the Work of Government, 2016.

2. 加快完善文化管理体制和文化生产经营机制，基本建立现代文化市场体系，健全国有文化资产管理体制，形成有利于创新创造的文化发展环境。加快形成科学有效的社会管理体制，完善社会保障体系，健全基层公共服务和社会管理网络，建立确保社会既充满活力又和谐有序的体制机制。加快建立生态文明制度，健全国土空间开发、资源节约、生态环境保护的体制机制，推动形成人与自然和谐发展现代化建设新格局。——《坚定不移沿着中国特色社会主义道路前进为全面建成小康社会而奋斗——在中国共产党第十八次全国代表大会上的报告》，2012

2. We should accelerate improvement of the system for managing the cultural sector and the mechanism for cultural production and operation, establish the basic framework of a modern cultural market system, improve the system for managing state-owned cultural assets, and foster a cultural environment that encourages creativity. We should step up efforts to form a scientific and effective social management system, improve the social security system, and strengthen networks of community-level public services and social management. We should establish institutions and mechanisms to ensure that society is full of vigor, harmonious and orderly. We should move faster to set up a system for ecological progress, improve institutions and mechanisms for developing geographical space, conserving resources and protecting the ecological environment and promote modernization featuring harmonious development between man and nature. -Quoted from Firmly March on the Path of Socialism with Chinese Characteristics and Strive to complete the Building of a Moderately Prosperous Society in All Aspects--Report to the Eighteenth National Congress of the Communist Party of China, 2012.

3. 加强多层次资本市场体系建设，实施股票发行注册制改革，发展服务中小企业的区域性股权市场，开展股权众筹融资试点，推进信贷资产证券化，扩大企业债券发行规模，发展金融衍生品市场。推出巨灾保险、个人税收递延型商业养老保险。创新金融监管，防范和化解金融风险。大力发展普惠金融，让所有市场主体都能分享金融服务的雨露甘霖。——《2015年政府工作报告》

3. We will strengthen the multilevel capital market and implement the reform to introduce a system of registration for issuing stocks. We will develop regional equity markets to serve small and medium-sized enterprises, carry out trials of equity crowd funding, encourage the securitization of credit assets, prompt an expansion of the issuance of corporate bonds, and develop the financial derivatives market. We will launch insurance to cover major disasters and commercial pension schemes that allow for deferred payment of individual income tax. -Quoted from Report on the Work of Government, 2015.

网络参考例句

例句 1：
目前，我国高校资产管理存在一系列的问题。——“我国高校资产管理制度研究”，载于《教育研究》2010年第10期
Currently, there are a series of problems in university asset management in China.

例句 2：
本文在资产专用性理论基础之上构建了理论假说，分析地区劳动力流动、资产专用性与劳动者报酬之间的关系。——“地区劳动力流动、资产专用性与劳动者报酬——基于中国分省分行业的经验研究”，载于《南开经济研究》2012年第5期
This paper constructs theoretical hypothesis on the basis of asset specificity theory  and analyze the relationship among regional labor mobility, asset specificity and employee salary.

例句 3：
本文采用中国健康与养老追踪调查数据（CHARLS），结合中国传统的养老文化，运用结构方程模型研究了影响老年家庭房产与风险资产配置的主要因素。——“老年人与房产：中国文化情境的老年家庭资产配置研究”，载于《现代财经（天津财经大学学报）》2014年第8期
We use CHARLS data to analyze the factors that influence the allocation of real estateand risk assets of elderly family considering traditional Chinese pension culture by estimating structural equation model.