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一个时期以来,对固定资产折旧率是高了还是低了的问题,比较有代表性的意见有两种,一种意见认为我国现行平均4.1％的固定资产折旧率过低。应当参照世界上其他一些国家实行“快速折旧法”。把折旧率提高到10％以上。另一种意见认为在目前我国财力情况下,实行“快速折旧”意味着财政收入的减少,势必给国民经济造成混乱。我认为从目前总的情况看,现行的4.1％折旧率是偏低了。这是因为: 第一,我国的固定资产基础薄弱,需要更新改造的老企业多,现有机器设备大部分是四、五十年代,甚至二、三十年代的水平。许多老设备“超期
For a period of time, whether the depreciation rate of fixed assets is high or low, there are two representative opinions. One view is that China’s current average 4.1% depreciation rate of fixed assets is too low. The “quick depreciation method” should be implemented with reference to some other countries in the world. Increase the depreciation rate to more than 10%. Another view is that under the present situation of China’s financial resources, the implementation of “quick depreciation” means that the reduction of fiscal revenue will inevitably cause confusion to the national economy. I think from the current general situation, the current 4.1% depreciation rate is low. This is because: First, China’s fixed asset base is weak, and many old companies need to be renewed and transformed. Most of the existing machinery and equipment are in the 40s and 50s, and even in the 20th and 30s. Many old devices "expired