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为了确保国有资产的保值增值，国有资产管理局设有一套考核指标体系，其核心指标是国有资产保值增值率。笔者认为，该指标即“国有资产保值增值率”很值得加以研究探讨。按国资局的解释，该指标的计算公式为：国有资产保值增值率=（期末国家所有者权益÷期初国家所有者权益）×
In order to ensure the preservation and appreciation of state-owned assets, the State-owned Assets Supervision and Administration Commission has set a set of assessment index systems. Its core indicator is the value-added and growth rate of state-owned assets. The author believes that the indicator that “the value of the preservation and appreciation of state-owned assets” is worth to be studied. According to the explanation of the State-owned Assets Supervision and Administration Bureau, the calculation formula of this index is as follows: (Preservation and Appreciation of State-owned Assets and Assets Appreciation Rate = (Period-end State Owner’s Equity ÷ Period-beginning State Owner’s Equity) ×