资产评估中,资产最基本、最重要,使用频率较高,资产要素是所有会计要素中最重要的要素。本文阐述了资产要素及其相关特征,针对资产要素核算的几点问题做了相应分析,特别就无形资产核算、自然资源核算及金融资产核算提出个人的浅见。 Assets valuation, the most basic assets, the most important, the frequency of use, asset factors is the most important factor in all accounting elements. This paper elaborates the elements of assets and their related characteristics, and analyzes some problems in the calculation of asset elements. In particular, I put forward my personal opinions on intangible assets accounting, natural resources accounting and financial assets accounting.