关于国有资本保值增值指标设置的探讨

A Discussion of the Design of the Value-Maintained and Value-Added Index to the State-Owned Capital

现行《国有资本保值增值结果计算与确认办法》中有关国有资本保值增值率指标和相关分析指标的设置在准确、完整、科学、合理地反映国有资本保值增值计算结果方面值得商榷。结合资金时间价值、物价变动等因素,考核指标的设计应兼顾统计指标与会计核算指标的一致性,重新调整;分析指标应删除资本积累率指标,另增设国有资本每增长百分之一的绝对值指标。

It is worth discussing the design of the value-maintained and value-added ratio indexes and relevant analysis indexes in the prevailing 'Approach of the Calculation of the Value-maintained and Value-added Results to the State-owned Capital and Its Confirmation'. Because these indexes cannot accurately, completely, scientifically, reasonably reflect the results of calculation of the value-maintained and value-added. The design of appraisal indexes should be re-adjusted according to the consistency between statistics indexes and accounting assessment indexes and combination of capital time-value and price change factors. The analysis indexes should delete the capital accumulation ratio indexes and add the absolute-value indexes of state-owned capital increase of 1%. 