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参与互动中新网5月27日电
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朝鲜央视记者探访大学教授住宅
时隔一个月，发表在《中国文物报》上的两篇文章就“文物能否资产化”展开激烈辩论，财政、文物领域重量级专家学者对垒，各自亮明观点。关于资产，《国际会计准则》中将资产定义为“资产是指作为以往事项的结果而由企业控制的可望向企业流入未来经济利益的资源”。我国《企业财务会计报告条例》对资产的定义是：“资产是指过去的交易、事项形成并由企业拥有或控制的资源，该资源预期会给企业带来经济利益。”
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