关于国有资产及其保值增值问题文／郭凤莲一、准确理解国有企业资产概念目前，国有企业的帐面资产就其来源可分为三：一是国家投资及其产生有盈利的再投入而形成的资产；二是企业积累形成的资产，这其中一部分是国家减税让利形成的资产，另一方面是企业通过负债经营形成的... About State-Owned Assets and Their Value-preserving and Increasing-Value Problems Wen/Guo Fenglian 1. Accurately understand the concept of state-owned enterprise assets At present, the source of state-owned enterprises’ book assets can be divided into three categories: First, the national investment and the reinvestment that generates profitable profits. Assets; Second, the assets accumulated by enterprises, which are part of the assets formed by the country’s tax reduction and concessions, and on the other hand, the enterprises formed through debt management...