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资本保值增值探析贵阳大鸿实业公司张学明财政部于１９９５年制定了《企业经济效益评价指标体系》。其中对资本保值增值率指标解释为：保值增值率为１００％时保值，大于１００％时实现增值。公式为：（期末所有者权益总额÷期初所有者权益总额）×１００％＝资本保值增值...
Capital preservation and appreciation of value Guiyang Dahong Industrial Company Zhang Xueming Ministry of Finance in 1995 formulated the “enterprise economic evaluation index system.” Among them, the index of the value-added rate of capital preservation and appreciation is interpreted as: the value-added rate is 100%, while the value added is greater than 100%. The formula is: (Total owners ’equity at the end of the period ÷ total owners’ equity at the beginning of the period) × 100% = Capital preservation and appreciation ...