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折旧基金是用于固定资产更新的补偿基金。如何用好用活这部分基金,关系到企业的生存和发展。但是,近几年来,不少企业的折旧基金使用状况令人担忧,不仅效果差、浪费大,而且使用范围越扩越大。使更新改造资金出现了“年年红”、“户头空”的局面。这种局面如果得不到根本的扭转,必然导致企业维持简单再生产的资金不足,减弱自我改造能力,并影响企业经济效益的提高。因此,必须引起高度的重视。本
Depreciation funds are compensation funds used for the renewal of fixed assets. How to make good use of this part of the fund, related to the survival and development of enterprises. However, in recent years, many enterprises depreciate the use of funds is worrying, not only ineffective, wasteful, and the use of more and more widening. So that the renovation of funds appeared “red”, “account empty” situation. If this situation is not fundamentally reversed, it will inevitably lead to the lack of funds for enterprises to maintain simple reproduction, weaken the ability of self-transformation and affect the improvement of the economic efficiency of enterprises. Therefore, we must attach great importance. this