On the"new factor"assets accounting

The current system of accounting assessment divides assets into liquid assets,fixed assets,intangible assets and long-term assets,which can not reflect the true assets information of enterprise that comes from intellectual economy.Accounting material assets and new factor assets share something same on the one hand,and are different in implication,style of forming and function on the other hand.So it is very important for researching current system of accounting assets to discriminate and distinguish material assets and new factor assets.