摘要
国有资产保值增值的主要目的是维护国家所有者权益,本文通过研究影响资产负债、权益、成本、利润等诸因素,提出了调整国有资产保值增值的调整系数,界定了调整对象,并说明了调整方法。
The main purpose of assets management is to protect owner's properties. This article analyses the factors affecting assets and liabilities, sush as time value, investment risk, inflation and technological progress. Then, by the use of interest rate, we give the coefficient of adjustment and specify the scope of adjustment objects. In the end, the article proposes the adjustment method.
出处
《北方交通大学学报》
CSCD
北大核心
1996年第3期329-333,共5页
Journal of Northern Jiaotong University
关键词
保值增值
国有企业
经营管理
固有资产管理
ss:maintaining and adding value, time value, risk, inflation, technological Progress, intangible wearing