“搁浅资产”是指因意外或过早减记、贬值或转换为负债的资产。资产搁浅可能由多种因素造成，通常是因为经济增长和社会环境的创新转型所带来的“创造性破坏”的现象。 因此，它们对个人和公司构成风险，并可能具有系统性影响。因为社会环保意识的增强推动政府的新政策，搁浅资产最有可能出现于化石燃料行业。

该词被用于描述因市场形势变化而失去其应有价值的投资或资产。造成搁浅的原因通常与法律法规出现重大变化以及频繁性突变、环境制约或致使资产成为不良或废弃资产的技术突破等因素有关。手机网络发展后的固定电话线路说明，技术变革有可能会降低一些投资的价值；美国专门从事高油耗SUV车辆的制造商在汽油价格上涨后面临的困境也表明了制造商对油价上涨的脆弱性。

“搁浅资产”一词对应的英文表达为Stranded assets，具体英文释义如下：

Stranded assets are "assets that have suffered from unanticipated or premature write-downs, devaluations or conversion to liabilities". Stranded assets can be caused by a variety of factors and are a phenomenon inherent in the 'creative destruction' of economic growth, transformation and innovation; as such they pose risks to individuals and firms and may have systemic implications. Climate change is expected to cause a significant increase in stranded assets for carbon-intensive industries and investors, with a potential ripple effect throughout the world economy.

The term is important to financial risk management in order to avoid economic loss after an asset has been converted to a liability. Accountants have measures to deal with the impairment of assets (e.g. IAS 16) which seek to ensure that an entity's assets are not carried at more than their recoverable amount. In this context, stranded assets are also defined as an asset that has become obsolete or non-performing, but must be recorded on the balance sheet as a loss of profit.

参考译文：搁浅资产是指 "因意外或过早减记、贬值或转为负债而遭受损失的资产"。搁浅资产可由各种因素造成，是经济增长、转型和创新的 "创造性破坏 "中固有的现象；因此，它们对个人和公司构成风险，并可能产生系统性影响。气候变化预计将导致碳密集型产业和投资者的搁浅资产大幅增加，并对整个世界经济产生潜在的连锁反应。

该词对金融风险管理很重要，以避免资产转化为负债后的经济损失。会计师有处理资产减值的措施（如IAS16），这些措施旨在确保一个实体的资产的账面价值不超过其可收回金额。在这种情况下，搁浅资产也被定义为已经过时或不履约的资产，但必须在资产负债表上记录为利润损失。

总之，搁浅资产是指遭受意外或过早减记、贬值或转换为负债的资产，由于监管、市场、环境风险、社会规范和技术的变化，而发生经济收益损失和资产贬值等经济后果的资产。