The other article was published in the Chinese cultural relics newspaper in May 4th this year, cultural relics can not be operated as assets (hereinafter referred to as cultural relics), the author is Ma self tree. The surging news reporter found that Ma zahu, who served as the deputy director of the National Bureau of cultural relics, has served as the deputy director of the National Bureau of cultural relics, and has served as the director of the China Heritage Conservation Foundation, and has served as the deputy director of the National Bureau of cultural relics and the the Imperial Palace Museum. Financial scholars: it is imperative to promote the asset securitization of immovable cultural relics. As a scholar in the field of finance, Liu Shangxi and Chen Xi start with the macro background of institutional reform. The article wrote: the general office of the State Council recently issued guidance on promoting the development of the whole region , which requires scientific use of traditional villages, relics and relics and museums, memorial halls, art galleries, art galleries, world cultural heritage, intangible cultural heritage exhibition hall and other cultural places to carry out cultural and cultural heritage tourism. . Then, assets a bright point of view: to further play the important role of the immovable cultural relics in the development of Cultural Relics Tourism, and to prevent and dissolve the potential damage risk of tourism development, explore how to integrate the immovable cultural relics into the category of state-owned resource assets, and promote the orderly capitalization of the immovable cultural relics, It is imperative to carry out asset management. It can be seen from the text of assets that this article mainly talks about promoting the immovable cultural relics to be orderly capitalized . As for what is capitalization, the article later explains: capitalization can be understood as the process and trend of the transformation of resources into assets. The immovable cultural relics should be capitalized, that is, the transformation of intangible cultural relics from resources to assets. With regard to the resource attributes of immovable cultural relics, the State Council made it clear that cultural relic is the non renewable cultural resources of the country in the notice on the development of the third national cultural relics Census (state 9). In the article assets, it is considered that the expression in the notice of the State Council highly generalizes the property of non movable cultural relics as the resources of all public goods in the country. Assets said: the immovable cultural heritage resources, that is to maximize the comprehensive benefits of the economic and social and cultural environment, the transformation of non movable cultural relics into value added assets, on the basis of effective protection of the body of immovable cultural relics and the surrounding environment, through reasonable assessment. Asset prices will bring some rights and interests of the intangible cultural property usufruct to the market, and optimize the allocation of the immovable cultural relics resources in a market-oriented way. As for the reasons for the asset capitalization of cultural relics, the article also analyzes the difference between traditional and modern cultural relics protection concepts. The core of the concept of traditional cultural relic protection focuses on how to protect the material carrier of cultural relics, while the concept of modern cultural relic protection emphasizes the essence of cultural relic protection, namely, to protect and highlight the cultural value carried by the material carrier of cultural relics, and to provide cultural driving force for the development of human civilization. The article holds that: the essence of the immovable cultural relics capitalization is to protect the intrinsic value of the immovable cultural relics by means of capitalization, and to promote and transform the intrinsic value of the inmovable Cultural Relics: the value of cultural relics is promoted to cultural value, and the value of cultural relic is also transformed into social and economic values, while the economic hand is used. Paragraph by way of capitalization, the intrinsic value of immovable cultural relics can be spilt out. The process of immovable cultural relics capitalization is the process of immovable cultural relics intrinsic value promotion, transformation and spillover, which makes the immovable cultural relics produce greater economic, social, cultural and even ecological benefits, and finally realizes the value multiplication of the immovable cultural relics. In addition, assets is also discussed from the nature of property rights. Chinas state-owned assets can be divided into operating state owned assets, non operating state-owned assets and resource owned state-owned assets according to different economic properties. The resource assets refer to the scarce resources that have clear property relations and can bring economic benefits to their owners under certain technical and economic conditions. According to the above definition, the basic conditions for transforming immovable cultural relics from resources to assets are: usefulness, scarcity, and clarity of property rights. That is, immovable heritage assets are intangible cultural resources that can generate economic benefits and have clear property rights. The non movable cultural relic resources emphasize the natural property and focus on the physical quantity of the immovable cultural relics; the immovable cultural heritage assets emphasize the economic property, and focus on the value of the immovable cultural relics, that is, the monetization of the physical quantity. According to the above definition, the article assets holds that unmovable heritage assets refer to unmovable cultural relics that have been exploited and utilized and have obtained certain economic benefits. Therefore, the boundary between immovable heritage resources and immovable heritage assets is whether potential income is converted into dominant income. The immovable cultural relics that are expected to be developed and utilized in the future and have potential benefits can be called non movable cultural relics potential assets. The unmovable cultural relics, which have not yet explored the scope of the burial area, the composition of the cultural relics, and in the future predictable time range, should not be regarded as immovable cultural relics or potential assets, only as unmovable cultural relics. Assets, assets, assets and assets, assets and potential assets can be converted to each other under certain conditions, and the conditions of transformation should depend on the administrative control requirements of the government and public service demand for the immovable cultural relics. As an expert in the field of cultural relics, Ma self tree at the beginning of the article cultural relics said that he had read the above assets after reading the article to write down the article as a response. In the article cultural relics, Ma self first talks about the definition of assets in two aspects of the international and domestic aspects of assets, and then expresses, here, we can not understand what is the natural property of cultural relics, the physical quantity, and their relationship, but we understand the economic property of the cultural relics, It is the value of cultural relics, and the value of cultural relics is monetization. Its so simple and straightforward. As for how to realize the asset securitization of the assets, through reasonable assessment of the asset price, the partial power of the usufructuary rights of the immovable cultural relics can be pushed to the market, and the immovable cultural relic resources are optimized by the market operation mode. Cultural relics shows, we really dont understand how to reasonably evaluate the cultural relics. To estimate the price of immovable cultural relics (such as the Zhengzhou Shang city site, Tiananmen, the old residence of Chairman Mao in Shaoshan), nor how to carry out the market operation (as if there is a precedent for no operational listing in this area? Cultural relics a article: ( asset method given by the article) so that all the immovable cultural relics become assets, assets become economic interests, economic interests of monetization, cultural relics become money, and cultural relics? Cultural relics will not be relic, is there a culture? Culture will not be the same as culture! The reason for this conclusion is that the article cultural relics is based on the provisions of the twenty-fourth articles of the law on the protection of cultural relics in Peoples Republic of China: the state can not be transferable and mortgaged by the non movable cultural relics. A state owned cultural relic protection unit that establishes a museum, a depository or a place for sightseeing shall not be operated as an enterprise asset. The law of the protection of cultural relics stipulates that the policy of cultural relics in China is: protection is the first priority, first salvage, rational utilization and strengthening management. According to the article cultural relics, Ma self tree believes that the value of cultural relics, scarcity, fragility, non renewable, determines that we must treat cultural relics, protect cultural relics, put the protection of cultural relics in the first place, protection is the eternal theme. Through the article cultural relics, Ma Zi Shu thinks: cultural relics once belonged to predecessors. For thousands of years, the cultural relics have been fortunate to be handed down to the hands of our generation. We must protect it well and pass it on to the next generation. This is the intergenerational responsibility of the cultural relics. It is the unyielding descendants of the Chinese nation who take the cultural relics as Qian Shus and eat their splendor. Of course, under the premise of protection, we should make rational use of cultural relics. The article cultural relics means: use, first of all to pay attention to social benefits, use of the rich connotation of cultural relics, to the public to show publicity; to provide appreciation for reference, to create a new culture; to provide leisure and entertainment, promote the health of the audience. Secondly, the rational use of cultural relics can create economic benefits, ticket revenue, cultural products, paid services can supplement the shortage of cultural relics. On the basis of not damaging the protection of cultural relics, there is still much room for development. In the concluding part, the article reads: in short, carrying out the policy of cultural relics accurately and comprehensively will promote the sound development of cultural undertakings. The cultural relic protection unit becomes the enterprise, the national cultural relic system becomes the largest enterprise group in the country. The cultural relics as asset management and investment market, the fierce conflict caused by cultural relics will make a crowning calamity. There is a word here, do not say not preview too! The source of this article: surging news editor: Han Jiapeng _NN9841 Of course, under the premise of protection, we should make rational use of cultural relics. The article cultural relics means: use, first of all to pay attention to social benefits, use of the rich connotation of cultural relics, to the public to show publicity; to provide appreciation for reference, to create a new culture; to provide leisure and entertainment, promote the health of the audience. Secondly, the rational use of cultural relics can create economic benefits, ticket revenue, cultural products, paid services can supplement the shortage of cultural relics. On the basis of not damaging the protection of cultural relics, there is still much room for development. In the concluding part, the article reads: in short, carrying out the policy of cultural relics accurately and comprehensively will promote the sound development of cultural undertakings. The cultural relic protection unit becomes the enterprise, the national cultural relic system becomes the largest enterprise group in the country. The cultural relics as asset management and investment market, the fierce conflict caused by cultural relics will make a crowning calamity. There is a word here, do not say not preview too!