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美国《财富》杂志每年一度评出的世界500强似乎成为全球好企业的标志,其实“世界500强”是中国人的俗称,美国《财富》杂志宣称的是以营业收入为主要指标的“世界500大”。作为盈利性经济组织,企业的强主要体现在投入产出的盈利能力。投入的是资本,表现为资产。资产有在用资产和待用资产之别。长期以来,简单的将资产负债表的资产总计视为企业运行的投入资本。其实从经济学的角度看,这不是企业当期的投入净值。由于历史和未来发展的需要,有一些资产是历史沉淀
The Fortune 500’s annual Fortune 500 list appears to be a symbol of a good global business. In fact, the “Fortune 500” is a Chinese common name, and “Fortune” magazine claims that it is based on operating income “World 500 big ”. As a profit-making economic organization, a strong enterprise is mainly reflected in the profitability of input-output. Investment is capital, manifested as assets. Assets have assets in use and the difference between the use of assets. For a long time, the simple total assets of the balance sheet as the capital invested by the enterprise. In fact, from an economic point of view, this is not the current net investment in business. Due to the historical and future development needs, some assets are historical precipitation