秘鲁经济学家德·索托认为,完善的资产表述体系可以使“僵化的”资产转化为流动的资本,并且能降低交易成本。目前我国平民百姓创业面临两个障碍:一是缺乏启动资本,二是社会信用环境恶化,交易成本高。德·索托的资产表述学说对我国克服这两个障碍、优化创业环境具有重要的启示意义。 De Soto, a Peruvian economist, believes that a sound system of asset representation can turn “rigid ” assets into liquid capital and reduce transaction costs. At present, civilians in our country face two obstacles: one is the lack of capital for start-ups; the other is the deterioration of the social credit environment with high transaction costs. De Soto’s asset representation doctrine has important implications for our country to overcome these two obstacles and optimize the entrepreneurial environment.