近年来,随着我国经济体制的不断改革和现代企业制度的逐步建立,给国有资产保值增值提出了新的研究课题。目前,我国国有企业固定资产已达22700亿元,对国民经济的发展起着重要的作用,也是现阶段国有资产管理的一项基本任务。本文拟就国有资产保值增值问题谈几点意见。 一 当前,影响我国固定资产保值增值的主要问题是国有企业固定资产流失严重。据有关资料统计1982～1992年的十年中,我国国有资产流失约5000亿元,近几年来的年流失量约700亿元。造成固定资产流失的原因是多方面的,主要有: （一）政策性资产流失。固定资产的管理方面还未完全走上正轨,各种配套措施尚未跟上的情况下,出现一些资产的流失,如有的企业在扩大自主权的情况下,将固定资产提前报废、报损,冲减国家资本金。 （二）合资经营中资产流失。据有关资料反映,1992年部分省市应评估的中外合资项目共5617项,实际评估只有920项,仅占16.4％,据估算,这些企业因漏评导致国有资产流失达百亿元以上。 （三）转换机制中资产流失。企事业单位开办第三产业和其他经济实体,国有资产被长期无偿使用和被随意变卖。 （四）企业联营中资产流失。企业在联营中以固定资产低价投资,或被联营单位长期无偿占用。 （五）管理不善造成资产流失。家底不清, In recent years, with the continuous reform of China’s economic system and the gradual establishment of a modern enterprise system, new research topics have been proposed for the preservation and appreciation of state-owned assets. At present, the fixed assets of China’s state-owned enterprises have reached 227 billion yuan, which plays an important role in the development of the national economy. This is also a basic task of state-owned asset management at this stage. This article plans to discuss several issues regarding the preservation and appreciation of state-owned assets. At present, the main problem affecting the maintenance and appreciation of fixed assets in China is the serious loss of fixed assets of state-owned enterprises. According to related data statistics, during the decade from 1982 to 1992, the loss of China’s state-owned assets was about 500 billion yuan, and the annual loss in recent years was about 70 billion yuan. The causes of the loss of fixed assets are many, mainly including: (1) Loss of policy assets. The management of fixed assets has not yet been fully on track, and some kinds of supporting measures have not kept pace with the loss of some assets. If some enterprises expand their autonomy, they will scrap their fixed assets in advance and report losses. Reduce the state capital. (b) Loss of assets in joint venture operations. According to the relevant data, in 1992, there were a total of 5,617 Sino-foreign joint venture projects that were evaluated by some provinces and municipalities. The actual assessment was only 920, accounting for only 16.4%. It was estimated that these enterprises lost more than 10 billion yuan in state-owned assets due to missed assessments. (3) The loss of assets in the conversion mechanism. The enterprises and institutions set up the tertiary industry and other economic entities. The state-owned assets were used free of charge for a long time and sold freely. (d) The loss of assets in the company’s associates. Enterprises in joint ventures invest in fixed assets at low prices, or they are jointly occupied by the joint ventures for long periods of time. (5) Loss of assets caused by poor management. The home is unclear.