本篇论文在全面参照了会计学、财务学和经济学经典理论基础之上，着重讨论了客户资产研究的核心部分之一——客户资产的价值评估问题。

Based on the comprehensive reference to the classic theories of accounting, finance and economics, this thesis emphatically discusses the value evaluation of customer equity.

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这是经典经济学的一个核心理论。

This is one of the core theories of classical economics.

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本文从我国的实际国情出发，结合经济学的经典理论和各国的实践来解决问题。

This paper is based on the situation of our country, combined with the classical economic theories and practice of different countries to resolve the problem.

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