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建国四十多年来,我国国有次产的规模不断壮大,成为发展国民经济、加速四化建设、创造社会财富的物质基础。但是,国有资产损失浪费、经营效益不高的现象也是严重的,已成为制约国民经济发展的重要因素。实现国有资产的保值增值,是当前国有资产管理中一个亟待解决的问题。一、国有资产保值增值的意义企业进行生产经营活动,需要投入一定价值量的固定资产和流动资产,经过一定期间后,比如一年或一个承包期,企业实有资产的价值量,如果不增不减,即为保值;如果超过原有资产的价值量,即为增值。所以,这里讲的增值,不是指资金在运动中所带来的纯收入,即生产者为社会劳动所创造剩余产品的价值,而是指企业资产规模的增大。资产保值是对任何企业的要求,而资产增值则应根据国家的产业政策来决定。根据国家的有关规定,对需要发展的企业,应要求其国有资产适当增长,增长幅度由各级国有资产管理部门会同同级财政、企业主管部门商定。对需要稳定的企业,一般不要求国有资产增值,企业确实需要增值的,应报经国有资产管理部门和企业主管部门批准。
Over the past 40 years since the founding of the People’s Republic, the scale of state-owned and state-owned production in our country has grown continuously and has become the material basis for developing the national economy, accelerating the four modernizations and creating social wealth. However, the loss of state-owned assets wasted and the operating efficiency is not high is also serious, which has become an important factor restricting the development of the national economy. To preserve and increase the value of state-owned assets is an urgent problem to be solved in the current state-owned assets management. First, the significance of the value of the preservation and appreciation of state-owned assets Enterprises in the production and business activities, the need to invest a certain amount of fixed assets and current assets, after a certain period of time, such as a year or a contract period, the value of real assets, if not increase , That is, hedge; if more than the value of the original asset value, that is, value-added. Therefore, the value added here does not mean the net income brought by the movement of capital, that is, the value of surplus products created by producers for social labor, but rather the increase in the size of assets of enterprises. Asset hedging is a requirement of any business, and asset value appreciation should be based on the country’s industrial policy to decide. According to the relevant provisions of the state, enterprises that need to develop should be required to appropriately increase their state-owned assets. The growth rate shall be agreed upon by the state-owned assets management departments at all levels in conjunction with the competent financial and enterprise departments at the same level. Enterprises that need to be stable generally do not require the appreciation of state-owned assets. If the enterprises really need value-added, they should be reported to the state-owned assets management department and the competent department of the enterprise for approval.