The calculation method of the value preservation rate of state-owned assets is an indicator to measure whether the value of state-owned assets has been effectively protected. Here's a detailed look at how this indicator is calculated using a formula.
First, we need to determine a base year, which is the start time when the calculation begins. In general, it is reasonable to choose a specific historical period as the base year, such as 2010 or earlier. Then, according to the type and nature of state-owned assets, we can divide them into different categories and calculate the value retention rate of each category separately. Here's a simple example:
Let's say we have a state-owned enterprise A with total assets of RMB 1 billion (at the 2019 exchange rate), and we want to know how well the state-owned assets of the enterprise are preserved. We can divide the business into three main categories: fixed assets, current assets, and long-term investments. Among them, fixed assets include plant, equipment, etc., current assets include cash, accounts receivable, etc., and long-term investment refers to financial assets such as ** and bonds.
Next, we can calculate the retention rate of these three types of assets separately. First of all, for the retention rate of fixed assets, we can compare them with the base year to calculate the change in their value in the base year. Suppose that in the base year, the market ** of the fixed asset is RMB 800 million, and in the year after the base year, due to the impact of factors such as increased market demand, the fixed asset will be RMB 1 billion. Then, the retention rate of the fixed asset is (10-8) 8 = 167, indicating that the appreciation rate of the fixed asset in one year is 167%。Similarly, we can calculate the retention rate for the other two categories.
Finally, we add the retention rates of these three categories to get the retention rate of the entire state-owned assets. Assuming that the overall size of state-owned assets is x billion,The hedging rate is (fixed assets hedging rate + current assets hedging rate + long-term investment hedging rate) x. If this value is greater than 1, it means that the state-owned assets have been effectively protected and valuedConversely, if it is less than 1, it means that there is a certain loss and depreciation. Therefore, the state-owned assets retention rate can be used to evaluate the level and effectiveness of the state's management of the state-owned capital.