谈国有资本保值增值的会计计量和评价○民航天津市管理局卜会良党英田永芳当前，我国正在逐步建立现代企业制度。而通过产权界定，将国有资产的产权分割成国有资产终极所有权和企业法人财产权两种形态，从而实现国有企业产权结构的重塑，是建立现代企业制度的核心所在。通... Talking about Accounting Measurement and Evaluation of Preservation and Appreciation of State-owned Capital ○ Tianjin Civil Aviation Administration Bu Hu Liang Party Ying Tian Yong Fang At present, our country is gradually establishing a modern enterprise system. However, through the definition of property rights, the property right of state-owned assets is divided into two forms, the ultimate ownership of state-owned assets and the property of corporate legal person, so as to realize the remodeling of the property rights structure of state-owned enterprises, which is the core of establishing modern enterprise system. through...