细读本刊1999年第7期郑少锋同志的《试析资本保值增值率的计算公式》(以下简称《试析》)一文后，对其观点未敢苟同。下面谈谈笔者的看法。《试析》一文认为，简单地用企业经济效益评价指标体系规定的资本保值增值率计算公式来反映投资者投入企业资本的完整性和安全性，会产生一 After reading the article entitled “Calculating Capital Value-added and Value-added Rate Formula” (hereinafter referred to as “Trial Analysis”) by Comrade Zheng Shaofeng, No. 7 of 1999, I did not agree with my opinion. The following talk about the author's opinion. The article of “Analysis” holds that simply using the formula for calculating the value of capital preservation and appreciation as stipulated in the evaluation index system of an enterprise's economic efficiency to reflect the integrity and safety of the capital invested by the enterprise in an enterprise will produce a