试谈企业国有资产保值增值评价中国矿业大学黄国良，田育民一、国有资产及保值增值的界定国有资产是指国家对企业各种形式的投资及投资收益形成的，或者是国家依法认定和取得的，即具体到资产负债表上是所有者权益中国家所有者权益部分。对于国有独资企业来说，国有资产即... Discussion on the valuation and appreciation of state-owned assets of enterprises China National University of Mining Huang Guoliang, Tian Yumin I. State-owned assets and the definition of value-added and value-added State-owned assets refer to the forms of state-to-enterprise investment and investment returns, or are recognized and obtained by the state according to law. That is, specific to the balance sheet is the owner’s equity of the owner’s equity. For state-owned enterprises, state-owned assets are...