军队企业国有资产保值增值审计就是对军队企业某一时期国有资产的增减情况进行评价,分析其变化原因,借以考核国有资产是否保值增值的一项监督工作。如何开展这一全新的工作?本文认为,应重点抓好投资环节、资产管理环节、收益分配环节和产权变动环节,查清期初国有资产基数,核实期末国有资产实有教,分析发生变动的原因,进行综合考核评价。 State-owned Assets Maintenance and Appreciation of the Military Enterprise Audit is to evaluate the changes of the state-owned assets during a certain period of the military enterprises, analyze the reasons for the changes, and test whether the state-owned assets are preserved or added value. How to carry out this new work? This paper argues that we should focus on the investment link, asset management link, income distribution link and property rights link, check the base of state assets in early period, and verify the state-owned assets at the end of the actual teaching, analysis of the reasons for change , A comprehensive assessment evaluation.