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固定资产是企业主要劳动资料,是组织商品生产和商品流通必要物质手段。而作为固定资产资金来源的固定资金则随固定资产在生产中的损耗逐步转移到产品中去,并从产品销售收入中得到补偿,可固定资产实物更新是在其报废时一次进行的。因此,只有正确提取折旧、使用折旧基金,才能从根本上保证在固定资产使用寿命结束时具有足够补偿基金,及时进行更新,实现固定资产的简单再生产;并从宏观角度考察,还有助于国家确定社会总产品中的补偿基金和积累基金,促进国民经济综合平衡与计划管理。但是,现阶段,
Fixed assets are the main labor information of enterprises and the necessary material means for organizing the production of goods and the circulation of commodities. As a fixed capital source of fixed capital funds with the loss of fixed assets in the production gradually transferred to the product, and from the product sales income to be compensated, but the physical update of fixed assets in its scrap one time. Therefore, only with the proper extraction of depreciation and the use of depreciation funds can we fundamentally guarantee adequate compensation funds at the end of the useful life of fixed assets, make timely updates and realize the simple reproduction of fixed assets. From a macro point of view, it can also help countries Determine the total social products in the compensation fund and accumulate funds to promote the comprehensive national economy and program management. However, at this stage,