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折旧基金,是企业按固定资产原值和国家规定的折旧率从成本中提取的,用于补偿固定资产磨损和损耗价值的一种专用基金,它具有保证固定资产重置、更新的作用。随着国民经济的发展和固定资产的增加,企业提取的折旧基金数额也在逐渐增多。折旧基金在国家财政与企业之间按照什么比例进行分配,是一个重要问题。这种分配是否合适,不仅关系到企业的设备更新、技术改造和技术进步,还关系到这笔资
Depreciation funds are extracted from the cost according to the original value of fixed assets and the depreciation rate stipulated by the state, and are used as a special fund for compensating the value of wear and tear of fixed assets. It has the function of ensuring the replacement and renewal of fixed assets. With the development of the national economy and the increase of fixed assets, the amount of depreciation funds withdrawn by enterprises is also gradually increasing. The distribution of depreciation funds between state finances and enterprises is an important issue. This allocation is appropriate, not only related to business equipment updates, technological innovation and technological progress, but also related to the funding