government departments or institutions that have the right to invest on behalf of the state invest in the capital formed by enterprises with state-owned assets. No matter what government departments or institutions invest, as long as they invest with state funds, they are all regarded as state capital. At present, state capital is dominant in China, and it is the material and technical basis of socialist modernization.

state capital must preserve and increase the value of state-owned assets, reflecting the integrity and security of capital. When an enterprise reorganizes or changes its business form, it should be organized by the enterprise to check the property, creditor's rights and debts to achieve the consistency between the accounts and the facts, and entrust an accounting firm or a specialized agency for asset evaluation to evaluate the assets of the enterprise and determine the evaluation value as the owner's investment in the enterprise after changing its business form. ?

Extended information:

There are three ways to inject state capital:

First, inject capital into investment and operation companies, which is mainly used to promote investment and operation companies to adjust the layout and structure of state-owned capital and enhance the control of state-owned capital;

the second is to inject capital into industrial investment funds, which is mainly used to guide investment and operation companies to initiate the establishment of industrial investment funds in a market-oriented way, give full play to the leverage of financial funds, lead social capital to invest more in important forward-looking strategic industries, ecological environment protection, scientific and technological progress, public services, international operations and other fields, and enhance the influence of state-owned capital;

the third is to inject capital into central enterprises, which is mainly used to implement the relevant decision-making and deployment spirit of the CPC Central Committee and the State Council, and the matters specifically implemented by central enterprises.

Baidu Encyclopedia-National Capital