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我国现行的固定资产折旧率,按可比口径分析,注略低于发达的资本主义国家。需要适当提高,以利于设备的更新改造和加快技术进步。但是,社会主义国家提高固定资产折旧率的作用,与资本主义国家相比有本质的区别。资本主义国家采用快速折旧法,是为了提高投资的利润率,缩短投资回收期,刺激资本家的投资积极性,有利于资本主义经济的发展。在我国,固定资产折旧率提高1%,则意味着:
The current depreciation rate of fixed assets in China, according to a comparable analysis, is lower than that of developed capitalist countries. Need to be properly increased in order to facilitate the upgrading of equipment and speed up technological progress. However, the role of socialist countries in increasing the depreciation rate of fixed assets is essentially different from that of capitalist countries. Capitalist countries adopt the method of quick depreciation in order to increase the profit rate of investment, shorten the payback period of investment, stimulate the enthusiasm of capitalists in investment and benefit the development of capitalist economy. In our country, the depreciation rate of fixed assets increased by 1% means: