论文部分内容阅读
按照马克思主义社会再生产的原理,在社会物质生产过程中所消耗的物化劳动,必须得到补偿,对于扩大再生产,还应增加投入,这样再生产才能继续进行.对于企业,随着产品产量和产值的提高如同需要增加(在一定消耗和劳动生产率指标下)相应的原材料和动力一样,其固定资产也要相应增加。但是,由于折旧基金提取不足,国营企业固定资产没有得到应有的补偿,净值不断降低,新度系数不断减小。许多大中型企业的新度系数大大超过国家规定的小于60%为重点改造的界限。相当一部分原有固定资产价值转化为利润进入了分配领域,社会总产
According to the principle of Marxism social reproduction, materialized labor consumed in the process of material production in society must be compensated. In order to expand reproduction, additional investment should be added so that the reproduction can continue. For enterprises, with the increase of product output and output value Just as the corresponding raw materials and power needed to increase (with certain consumption and labor productivity indicators), its fixed assets must also increase accordingly. However, due to inadequate extraction of depreciation funds, state-owned enterprises have not received due compensation for their fixed assets. The net value has been continuously reduced and the new coefficient has continued to decrease. The coefficient of newness of many large and medium-sized enterprises greatly exceeds the limit set by the state as less than 60%. A considerable part of the value of the original fixed assets was converted into profits and entered the distribution field. Total social output