国有资产保值增值若干基本理论问题思考

Theoretical Consideration on the Hedge and Increase of Government Assets in Value

主要从基本理论的角度对国有资产保值增值问题进行了初步思考，认为国有资产保值增值的对象是企业国有净资产，不是企业总资产，也不是国家资本金；国有资产保值增值的评估测定只能以企业国有净资产的实际价值变动作为标准和依据；构成对国有资产保值增值最大威胁的因素是企业国有资产营运效益低下；实现国有资产保值增值的根本途径在于提高国有资产的营运效益。

Under the guidance of basic theories,this article discusses primarily the issue of the hedge and increase of government assets in value. The author holds that,the objective of the hedge and increase of the government assets in value is the net government assets in the enterprise,not the total assets in the enterprise or government capitaal;the standard on the measurement of the hedge and increase of the government assets in value depends on the variation in the actual value of the government assets in the enterprise;the biggest threatening factor to the hedge and increase of the govenment assets in value is the low operating efficiency of government assets in the enterprise ithe basic way to realize the hedge and increase of government assets in value is to increaise the opcrating efficiency of government assets.