本文指出我国对国有资产管理一直片面强调财务报告下资产保值与增值,对于企业整体资产价值的管理、核算还存在认识上误区,提出国有资产管理应明确计量、核算企业自创无形资产价值;国有资产应按资产减值与升值进行财务核算。 This paper points out that our country has consistently emphasized the preservation and appreciation of assets under the financial report in our state-owned assets management. There are still some misunderstandings about the management and accounting of the overall assets value of the enterprises. It is suggested that the management of state-owned assets should be clearly measured and the value of self-created intangible assets should be calculated. Assets shall be financed according to the impairment and appreciation of assets.