China's historical development and basic national conditions determine that the state-owned enterprises will play a leading role in our national economy in the long run. Different types of the state-owned enterprises have different functions. Therefore, classified assessment of the state-owned enterprises is a necessary requirement for the development of enterprises. On the basis of clarifying classification management theory of the state-owned enterprises, this paper analyzes the existing problems in the assessment of the stateowned enterprises, and draws on the experience of foreign enterprises in the state-owned enterprises management, and finally puts forward the policy suggestions for establishing the evaluation system of the state-owned enterprises in China.

Abstract-In this paper, cash flow incurrence-effect incurred by optimization of firm asset structure has been studied by Stacerberg Model. It has been shown in the game model that the company's capital structure optimization takes on income effect in oligopoly market, while capital effect in the perfectly competitive market. As market competition intensifies, incurrence-effect takes on the trend of transformation from income effect to capital effect.

This paper studied the impact of asset structure adjustment on the earnings quality by mathematical analysis methods. The adjustment of enterprise asset structure affects the quality of surplus production and the quality of earnings confirmation. Due to the asymmetry of information and the defects of accounting theory, the accounting confirmation of manipulative accrual earnings has become an important part of the evaluation of the earnings quality. While the constraints of information environment and the limitations of confirmation means make it likely reasonable to exist for a long time for earnings management behavior.