论国有资产的保值增值─—财会“两则”的重要政治任务裘宗舜，晏静江泽民总书记在党的十四大报告中说：“通过理顺产权关系，实行政企分开，落实企业自主权，使企业成为自主经营、自负盈亏、自我发展、自我约束的法人实体和市场竞争的主体，并承担国有资产保值增值的责任... On the preservation and appreciation of state-owned assets ─ ─ financial accounting “two” important political tasks Qiu Zongshun, General Secretary Jiang Zemin Jiang Zemin in the party’s report at the 14th said: "By straightening property relations, the separation of government and enterprises, the implementation of business autonomy So as to make the enterprise become the legal entity that is self-employed, self-financing, self-development and self-restraining and the subject of market competition, and assumes the responsibility of preserving and increasing the value of state-owned assets.