The problem of state-owned assets loss, which was brought about during the process of economical transformation in China is better described with the concept of state-owned capital loss for theoretical research . Since the reform of enterprises is the display of the reform of economy in a microcosmic way , and most loss of state-owned capital is related to enterprises . Hence this thesis puts state-owned capital loss , both before and after the reform of enterprises , as its research object, trying to revea...