The rate of maintaining and increasing the value of state-owned assets refers to the ratio of the owner's equity after deducting objective factors at the end of enterprise assessment to the owner's equity at the beginning of assessment.

computing formula

Asset preservation and appreciation rate = total net assets at the end of the period/total net assets at the beginning of the period X 100%.

Asset preservation and appreciation rate = 100%, that is, capital preservation; Capital appreciation is when the rate of capital preservation and appreciation is greater than 100%, and vice versa.

Extended data:

Eliminate the factors that calculate the rate of maintaining and increasing the value of state-owned assets;

When calculating the total net assets at the end of the period, it is usually necessary to eliminate some factors. The factors that should be eliminated mainly include the following points:

1. Capital increased due to investors' investment in the enterprise;

2. Capital reserve increased due to special state appropriations and various construction funds;

3. Capital or capital accumulation fund increased due to the state's practice of levying taxes before returning to enterprises;

4, according to the provisions of asset evaluation, evaluation of changes in owners' equity caused by appreciation or impairment;

5. Enterprises accept donations to increase capital reserve;

6. Changes in owners' equity caused by other abnormal changes.

Baidu Encyclopedia-the rate of maintaining and increasing the value of state-owned assets