国有资本保值增值会计计量模式研究

A study on accounting pattern of value-maintenance and value-increase state-owned capital

随着市场化改革的不断深入 ,国有资本保值增值问题日益受到人们的关注。但多侧重于研究国有资本如何实现保值增值 ,而对会计上如何计量 ,如何提供国有资本保值增值信息 ,提供的信息是否存在问题 ,怎样克服这些问题等 ,则论述甚少。笔者试从会计学的角度 ,分析我国现行会计制度下国有资本保值增值会计计量模式存在的局限性 。

The capital maintenance is the basis of accounting theory.It is a key factor in income determination cost compensation and profit allocation.Value maintenance and value increase of state owned capital is the objective of market oriented economy system.At the same time,it is the capital maintenance of state owned capital on the viewpoint of accounting.On the basis of expatiating increase capital maintenance theory,this paper outlines the accounting pattern of value maintenance and value increase of state owned capital in China,and it also analyses the limitation of its existence.In the last section of the paper,accounting objective pattern on value maintenance and value-increase of state owned capital was framed.