1. Assets are expected to bring economic benefits to enterprises. If a project is not expected to bring economic benefits to the enterprise, it cannot be recognized as an asset of the enterprise. If the project that has been confirmed as an asset in the previous period can no longer bring economic benefits to the enterprise, it cannot be confirmed as an asset of the enterprise.
2. Assets should be resources owned or controlled by enterprises. Usually, when judging the existence of assets, ownership is the primary consideration. However, in some cases, although some assets are not owned by enterprises, that is, enterprises do not enjoy their ownership, the control of these assets by enterprises also shows that enterprises can obtain economic benefits from these assets.
3. Assets are formed by past transactions or events of the enterprise.
What is asset management?
First of all, asset management can be defined as the actual process of putting assets collected by institutional investors into the capital market. Although these two aspects are often intertwined in concept, in fact, from a legal point of view, asset managers may or may not be part of institutional investors. In fact, asset management can be an organization's own internal affairs or external affairs.
Therefore, asset management refers to the behavior that the client gives his own assets to the trustee, and the trustee provides financial services for the client. It is a financial institution that invests in the financial market on behalf of customers' assets and obtains investment income for customers.
Another way of asset management is to manage the trustee's property as an asset manager, mainly investing in industry, including but not limited to production enterprises. This kind of management has less risk, lower income and lower investment threshold than the capital market.
There are three main types of asset management business:
1. Provide targeted asset management services for a single customer.
2. Handling collective asset management business for multiple customers.
3. Handle special asset management business for customers' specific purposes.
In addition to securities companies, fund companies, trust companies and asset management companies, there are also third-party wealth management companies. In a sense, the expansion and positioning of third-party wealth management companies in the asset management market are somewhat similar to those of today's private equity funds, and the expert financial management and flexible cooperation terms are bundled and grafted as a breakthrough to open the asset management market. Noah wealth, Yin Ji Assets and Lide Wealth are all such third-party wealth management companies.