设备的资产保值与增值

• 作 者: 许有清
• 出 处: 工程机械与维修
• 发表日期: 2008年01期
• 关键词: 所有者权益 保值增值率 企业国有资产 成本费用利润率 资金结算中心 净资产收益率 利润总额 内部银行 循环机制 租赁方式

所谓国有资产的保值,就是指企业在考核期内(一般以年度作为考核期),考核期末的国家所有者权益等于考核期初国家所有者权益;国有资产的增值,就是指企业在考核期内,期末国有所有者权益大于期初国家所有者权益。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%,企业国有资产保值增值

The so-called preservation of state-owned assets, refers to the enterprise during the examination period (usually the annual assessment period), the end of the assessment period equals the rights and interests of state owners equals the beginning of the national equity; state-owned assets, refers to the value of the enterprise during the examination period, The state-owned owner’s equity at the end of the period is larger than that of the beginning of the period. Value-added and Value-added Rate of State-owned Assets = (State Owner’s Equity / Beginning State Owner’s Equity × 100%), Value-added and Value-added of State-owned Assets of Enterprises