【摘要】This paper attempts to explain the methodology used for estimating China's fixed assets from 1980 to 1995.We estimate the fixed assets in three ways.First,we estimate the fixed assets of Agriculture(Forestry),Manufacturing,Mining,Construction,Services and other Industries in order to explain all the details of China's assets,and to estimate the value of rural residences.Second,we eliminate the effect of price fluctuations we assume that the fixed assets of all industries(except for Agriculture)consist of only buildings and machinery.By constructing general price indexes for buildings and machinery,we are able to calculate the weighted price indexes for those industries.Only the original value of the fixed assets adjusted with the price indexes can measure the real value of fixed assets.Third,we derive the net fixed assets by deducting the depreciation.