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为确保国有资产保值增值，对企业应要求做到成本足额补偿。为此，企业应采取相应的会计政策与会计方法。作者对此做了详尽论述，并提出自己设计的一种为解决物价上涨时的成本补偿问题的会计处理方法。
In order to ensure the value of state-owned assets, the enterprises should be required to do full cost compensation. To this end, enterprises should adopt the appropriate accounting policies and accounting methods. The author elaborates on this and proposes a method of accounting that he designed to solve the problem of cost compensation when price rises.