Under the new economic situation, the change of modern marketing concept makes customer-oriented enterprise competition gradually replace product-oriented enterprise competition, and customer assets become the source of enterprise value. Scholars in the theoretical circle begin to turn their attention to improve enterprise competitiveness from the perspective of customer assets. At present, the research on the development of the theory and practice is in the development stage, and more exploration by management practitioners and more valuable research results by theoretical scholars are needed to provide reasonable support for it. Aiming at the current situation of the development of enterprise competitiveness, how the enterprise better enhance their competitive advantage from the point of view of customer asset management and improve the force of sustainable development are the most urgent problem need to be solved by those enterprise managers who are guided by the customer asset management theory. Therefore, research on customer assets has practical impacts on promoting the enterprise competitiveness.