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自从国务院在1985年4月颁布《国营企业固定资产折旧试行条例》以来,我国企业固定资产的折旧速度较前明显加快。以前那种单一的综合折旧率被分类或个别折旧率取代,使折旧基金的形成充分体现了固定资产价值运动与实物运动的规律性,从而更具有了科学性。虽然新的折旧政策,在加速企业固定资产更新改造,提高企业的技术装备水平,维护固定资产的简单再生产等方面,都起到了有目共睹的积极作用。但回顾五年执行《折旧条例》的状况,通过分析考察,我们不难发现,各企业对新的折
Since the State Council promulgated the “Provisions on the Depreciation of Fixed Assets of State-owned Enterprises” in April 1985, the depreciation rate of fixed assets of enterprises in our country has accelerated noticeably. The previous single comprehensive depreciation rate was replaced by a classification or individual depreciation rate so that the formation of depreciation funds fully reflects the regularity of the value-fixed and physical movements of fixed assets and is therefore more scientific. Although the new depreciation policy has played an obvious and positive role in accelerating the renovation and transformation of fixed assets of enterprises, improving the technological and technological level of enterprises, and maintaining simple reproduction of fixed assets. However, after reviewing the status of implementation of the “Depreciation Ordinance” in five years, it is not difficult for us to find out through analysis and investigation that the enterprises are facing a new fold