第一章总则第一条为加强国有资本监督管理,维护国家所有者权益,提高国有资本营运效益,规范国有资本保值增值考核工作,制定本办法。第二条国有资本保值结果汁算与确认,是指国有资本的出资人或政府有关部门根据企业年度会计报表资料,依法对列入考核范围的国家投资企业在一定经营期间所占有、使用的国有资本增值、保值或减值结果进行核实确认,并运用规定的方法分析判断国有资本运营效果及其所处行业水平,为实施企业考核工作提供准确的依据。第三条本办法所称的国有资本,是指国家对企业各种形式的投资和投资所形成的收益,以 Chapter I General Provisions Article 1 These Measures are formulated in order to strengthen the supervision and administration of state-owned capital, safeguard the rights and interests of state owners, enhance the operating efficiency of state-owned capital, and standardize the assessment and appreciation of the state-owned capital. Article 2 The calculation and confirmation of the result of value-preserving of state-owned capital means that the state-owned or state-owned capital invested by the state-owned capital-owned or government departments, according to the annual accounting statements of the enterprise, shall be used by the state-invested enterprises included in the examination in a certain period of operation according to law Capital appreciation, preservation or impairment of the value of the verification and confirmation, and the use of the provisions of the method of analysis and evaluation of the effectiveness of state-owned capital operations and the level of its industry, to provide an accurate basis for the implementation of enterprise assessment. Article 3 The term “state-owned capital” as mentioned in the present Measures refers to the profits made by the state in various forms of investment and investment by enterprises.