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拙作《设备管理经济技术指标新探》刊出之后(见本刊1997年第4期),似觉有不够确切之处,现修改如下。 根据《国有资产保值增值考核试行办法》, =(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)×100％ 按照会计恒等式,所有者权益=资产-负债。 资产包括流动资产、固定资产、其他资产等,其中固定资产一般在企业资产中占有较大份额。由于在现行的财务报表中,固定资产部分是按固定资产净值(固定资产原价减去累计折旧)进行核算的,因此设备的帐面价值也应采用净值,原文中的有关内容相应修改如下。
After the publication of “A New Survey of Economic and Technical Indicators for Equipment Management” (see the 4th issue of the Journal in 1997), it seems that there is not enough exactness, and it is revised as follows. According to the “Trial Measures for Preserving and Increasing the Value of State-Owned Assets”, = (State-owned Assets Value Preservation and Appreciation Rate at the End of the State Owner’s Equity/Equity at the beginning of the State) x 100% According to the accounting identities, the owner’s equity = assets-liabilities. Assets include current assets, fixed assets, and other assets, of which fixed assets generally account for a large share of corporate assets. As in the current financial statements, the part of fixed assets is calculated based on the net value of fixed assets (original value of fixed assets minus accumulated depreciation), so the net book value of equipment should also be used. The relevant contents in the original text are revised as follows.