资产保值增值考核初探姚福林随着企业转机建制的逐步实施，确保企业国有、集体资产的保值增值这一＋课题已为越来越多的人们所重视，并成为衡量企业经营者业绩的主要依据。但是，资产保值增值如何考核，人们的认识却不尽相同，其分歧主要反映在以下两大方面：第一，资产保... A Preliminary Exploration of Asset Value Preservation and Appraisal Evaluation Yao Fulin With the gradual implementation of enterprise transformation system, the issue of ensuring the preservation and appreciation of state-owned and collective assets of enterprises has been paid more and more attention by people and has become the main basis for measuring the performance of enterprise managers. However, people’s understanding is not the same as the assessment of the value of assets, and their differences are mainly reflected in the following two aspects: first, the asset protection...