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The ownership of all assets must belong to the enterprise, this sentence is wrong.
Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise.
Possession and control do not necessarily mean ownership. For example, "financial lease of fixed assets" meets the definition of assets, it belongs to assets, but the enterprise does not have ownership of it before the end of the lease period.
One of the basic categories of labor economics is that in the production and operation process of enterprises, it is manifested in two aspects: asset management rights and asset distribution rights (i.e., the right to distribute according to capital), the former is realized through the management system that reflects the ownership of assets, and the latter is realized through the distribution system that reflects the ownership of assets.
Asset characteristics. 1. An asset is a resource formed by past transactions or events. The asset must be an actual asset, not an expected asset. The past transactions or events of the enterprise referred to here include purchase, production, construction or other transactions or events.
2. The assets must be owned or controlled by the enterprise. Owned or controlled by an enterprise means that the enterprise has ownership of an asset, or that the resource can be controlled by the enterprise even though it does not have ownership of an asset.
3. Assets are expected to bring economic benefits to the enterprise. The expected economic benefit to the enterprise refers to the potential to directly or indirectly result in the flow of cash and cash equivalents into the enterprise. Assets must have exchange value and use value.
Resources that have no exchange value and use value, and cannot bring future economic benefits to the enterprise, cannot be recognized as the assets of the enterprise.
Encyclopedia - Assets.
Encyclopedia - Asset Ownership.
Encyclopedia - Asset Management.
Encyclopedia - Residual Asset Distribution Rights.
Encyclopedia - Financing Lease Fixed Assets.
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Not necessarily, just like a "financial lease" leased asset.
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I thought it was, but I don't think I know a lot.
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The other part belongs to creditors.
1. Clarity of property rights means that the basic property relationship responsibilities of the investors of the enterprise and the enterprise should be clear in the form of law, that is, the ownership of assets and related rights of the enterprise in terms of property rights relationship should be clear and clear. It is a characteristic of the modern enterprise system in terms of property rights relations.
Second, the clear expression of property rights in the modern enterprise system is that if the assets of an enterprise are formed by the state alone, the ownership of the enterprise, that is, the right to possess, use, benefit and dispose of the assets, belongs to the state; If the assets of an enterprise are formed by the investment of multiple investors, including the state, the ownership of the assets of the enterprise belongs to the multiple investors, including the state, according to the amount of investment; On the other hand, the enterprise owns all the legal person property rights formed by the investment of investors, including the state, that is, the owner of the enterprise assets entrusts or authorizes the enterprise legal person to exercise the right to possess, use, dispose of and benefit from all the assets of the enterprise. After the property rights of the enterprise are clarified, no one shall illegally infringe on the ownership rights and property rights of the legal person.
Extended Materials. Subject of property rights.
1. The so-called clear property rights are more for state-owned enterprises, and there is no such problem for private enterprises such as sole proprietorships and partnerships. Regardless of the form of organization and operation of the investor of a private enterprise, the investor is a clear natural person, and the purpose of the investor is to maintain and increase the value of the capital and bring greater profits to it.
Natural person investors care about the income generated by their own ownership, and the instinct of capital to chase profits is most fully reflected in natural persons. The natural person has a strong sense of property rights and interests and has a strong sense of defending them; Therefore, its business enthusiasm, motivation or supervision, supervision and restraint of operators are all out of the pursuit of interests and the safety of assets.
Second, the issue of property rights is more embodied in state-owned enterprises. The main body of property rights in state-owned enterprises is mainly reflected in two aspects, one is the absence of capital owners, and the other is the absence of operators.
First of all, legally speaking, the owners of state-owned enterprises are owned by the whole people and are owned by the whole people, but they cannot be reflected in the operation of the economy. The absence of an owner is reflected in the economic operation, although there is a clear owner in law, but there is no operability. In the absence of any representation of the owners of the capital, the capital gains cannot be directly enjoyed or shared; No matter how much the enterprise earns, the owner has no right to enjoy it, who can have the pursuit of interests, who can have the instinct to defend the safety of capital?
This kind of system is destined to lack vitality and lack effective constraints, making it difficult to prevent the loss of assets, which ultimately leads to the inability to increase the value of state-owned assets. Therefore, the clarity of legal property rights does not mean that the property rights of economic substance are clear, and the operation of enterprises needs to be reflected not only in law but also in economic substance.
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From the perspective of the ownership of property rights, part of the assets owned by the enterprise belong to the investors and the other part belongs to the creditors. Property ownership refers to the owner's legal ownership of the property and the right to possess, use, profit and disposal, including the right to possession, use, profit and disposal. Ownership means that people have the fullest and most complete control over things.
This is the most complete form of property rights. Property ownership is essentially the legal expression of some form of social ownership. Ownership is the cornerstone of the civil legal system.
Extended Materials. 1. Enterprise assets actually refer to various economic resources owned or controlled by an enterprise that can be measured in monetary terms. It includes all kinds of property, creditor's rights, and other rights.
We classify the assets of a business in many different ways according to different criteria. For example, assets can be classified as liquid and illiquid based on liquidity. Current assets refer to cash and assets that can reasonably be expected to be realized, ** or consumed in a business cycle of one year or more, mainly including monetary funds, short-term investments, accounts receivable and prepayments, inventories, deferred expenses and other items.
Non-current assets, also known as long-term assets, refer to assets that are used for production and operation for a long time or held for a long time, including long-term investments, that is, they have not been realized within one year; It includes long-term debt investments, long-term equity investments and other long-term investments, fixed assets, intangible assets and long-term deferred expenses and other assets. Assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to liquidity, that is, the liquidity and payment capacity of assets.
2. Investors refer to natural and legal persons who purchase certain assets with cash investments. Investors in a broad sense include shareholders, creditors, and stakeholders. In a narrow sense, an investor refers to a shareholder.
Creditors are borrowers and merchants of financial institutions such as banks. They either provide loans to companies or stock materials and equipment. As creditors, their primary concern is whether they can get the principal and interest of the loan in a timely manner and get the loan.
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1. From the perspective of the ownership of property rights, part of the assets owned by the enterprise belong to the investors, and the other part belongs to the creditors.
2. If the property of an enterprise belongs to an enterprise, the company is an enterprise legal person and has independent legal person property and enjoys the property rights of a legal person according to Article 3 of the Company Law. The company is liable for the debts of the company with all its property.
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a.That's right. b.Mistake.
Correct Answer: False.
Analysis: Assets refer to the economic resources that are formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and are expected to bring economic benefits to the enterprise. Equipment leased under an operating lease is not part of the company's property because it cannot be owned or controlled by the company.
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I. What are the assets owned by the enterprise The property owned by the enterprise refers to the assets owned by the debtor's enterprise, including the assets operated and managed by state-owned enterprises. The assets owned by the enterprise mainly include: (1) The fixed assets and current assets of the enterprise.
This part of the assets refers to all the existing fixed assets and current assets of the enterprise, including registered capital and profits, mainly including the issuance of ** or bonds, the funds raised or the fixed assets formed thereby. (2) The right to use natural resources such as land, water, and minerals enjoyed by the bankrupt enterprise. Including land use rights, water surface use rights, and mining rights.
iii) Property in which a security interest or priority is created. Specifically, it includes collateral, lien, and pledge; Subrogation such as insurance money, compensation, and compensation arising from the loss of collateral, as well as property with priority in accordance with the law. 2. What are the property rights of the debtor's enterprise The debtor's property includes all the property rights enjoyed by the debtor's enterprise.
This kind of property right mainly has the following aspects: (1) The property right that should be exercised by the debtor's enterprise The property right is the right of the right holder to directly dispose of the property, which is exclusive and is a typical property right, mainly in the form of ownership, management right, use right, mining right, possession right, mortgage right, lien right, pawn right, etc. The right to claim the property of others arising from these real rights naturally constitutes the property of the debtor.
2) The creditor's rights that should be exercised by the debtor's enterprise include the creditor's rights arising from the contract, the right to claim compensation for buried damages arising from tortious acts, the right to claim for the return of unjust enrichment, and the right to claim for the return of management expenses without cause. The debtor's lawful acquisition of a creditor's right against others is a positive property interest and should be the debtor's property. (3) The rights that should be exercised by the debtor's enterprise Before the declaration of bankruptcy, the debtor's enterprise obtains negotiable instruments, bonds, etc. due to legal acts such as bills, bonds, and other valuable assets, as the property rights represented by the above-mentioned holders, constitute the debtor's property.
4) Intellectual property rights that should be owned by the debtor's enterprise Intellectual property rights are intellectual achievements, which generally include industrial property rights and copyrights. Intellectual property rights mainly refer to the rights of the debtor's enterprise in terms of industrial property rights, i.e., patent rights, trademark rights, and other rights in scientific and technological achievements or know-how. (5) The right of shareholders to request payment of capital contributions enjoyed by the debtor enterprise When a legal person is declared bankrupt, regardless of whether the term of capital contribution of its members or shareholders has expired, all members or shareholders of the legal person who promise to pay capital contributions shall pay as long as they have not fully paid the capital contribution to the debtor enterprise; At the same time, the debtor enterprise has the right to claim the payment of capital contributions.
6) Other property rights Any property rights other than those enjoyed by the debtor's enterprise, which can be measured by the value of the property and can be converted into monetary benefits, such as know-how and trade names enjoyed by the debtor's enterprise, shall also be included in the debtor's property. If the debtor obtains the right of subrogation in accordance with the law, the creditor's rights under the right of subrogation also belong to the debtor's property.
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Owner's equity refers to the right of the owner of the enterprise to claim the assets of the enterprise. Tell ().
a.That's right. b.Mistake.
Correct Answer: False.
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Tongji Error] [Explanation of Regret and Drawbacks] Owner's equity refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise, representing the ownership of the net assets of the enterprise investor to the enterprise bilun family.
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