首先,要明确资产保值增值中“资产”的含义。资产保值增值中的“资产”,指的是企业的净资产,不是会计等式“资产=负债+所有者权益”中的“资产”。《企业会计准则》第38条表述得很清楚:“所有者权益是企业投资人对企业净资产的所有权”。因此,乡村集体资产保值增值,就是对由乡村集体所拥有的企业净资产的保值增值。 其次,要搞清楚处于企业全部净资产中的乡村集体净资产,应如何计算。企业中的乡村集体净资产,包括乡村集体投入企业的资本金和在企业资本公积、盈余公积、未分配利润中的乡村集体所拥有的份额。其中,乡村集 First of all, it is necessary to clarify the meaning of “assets” in the maintenance and appreciation of assets. The “asset” in the asset’s maintenance and appreciation refers to the net asset of the company, not the “asset” in the accounting equation “assets = liabilities + owner’s equity”. According to Article 38 of the Accounting Standards for Business Enterprises, it is clear that “owner equity is the ownership of corporate net assets by corporate investors”. Therefore, the preservation and appreciation of rural collective assets is the maintenance and appreciation of the net assets of the enterprise owned by the rural collective. Second, we must figure out how to calculate the rural collective net assets in the company’s total net assets. The collective rural net assets in an enterprise include the capital invested by the rural collective investment company and the share of the rural collective owned by the enterprise’s capital reserves, surplus reserves, and undistributed profits. Among them, the village set