Abstract：In order to strengthen the management of national assets in the enterprises, the paper expounds the meaning and necessity for dividing the enterprise's assets into operational assets and non-operational assets. The non-operational assets arc defined and illustrated. How to enhance the management of non-operational assets has been described and discussed in detail with examples in this paper.
杨萍. 浅谈企业非经营性资产的划分及其管理[J]. 铁道工程学报, 2003, 20(2): 135-137.
YANG Ping. PRELIMINARY TALKING ABOUT DIVIDING OUT NON-OPERATIONAL ASSETS IN ENTERPRISES AND THEIR MANAGEMENT. 铁道工程学报, 2003, 20(2): 135-137.
2003, Vol. 20 
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