摘要
资产分为有形资产和无形资产两类 ,有形资产的价值来源于人的活劳动 ,无形资产的价值也来源于人的活劳动 ,它们的价值都是人类抽象劳动的凝结。但二者有区别 ,有形资产的价值来源于抽象劳动中的实劳动 ,无形资产主要来源于抽象劳动中的虚劳动 ,其价值的大小可以其节约的社会必要劳动来度量。
The assets is classified as tangible and intangible assets. The value of the two comes from the direct labor of human, being the coagulation of abstract labor of human. The distinction between the two is that the value of tangible assets comes from the real labor of abstract labor,and one of intangible assets comes from the fictitiors labor of abstract labor.
出处
《当代经济研究》
CSSCI
北大核心
2001年第9期3-6,共4页
Contemporary Economic Research
