该文通过对国有资本金保值增值率效绩评价指标中客观因素的界定、企业权益的确认、保值增值的区分、评价时点的确认、公充价值的计量、指标权数的确认界定,指出修改建议,以确保国有资本金的保值增值,提高企业自负盈亏的能力。 This paper defines the definition of objective factors in the performance appraisal index of state-owned capital appreciation and appreciation rate, the identification of enterprise rights, the distinction between preservation and appreciation, the confirmation of evaluation time, the measurement of public value, and the confirmation of indicator weight. Revise the proposal to ensure that the state-owned capital maintains its value and increases its ability to self-financing.