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我国在国营企业中推行分类折旧办法,调整企业的折旧率,是国家根据财力的可能,有重点有步骤、分期分批地进行的。在1983年至1986年的四年中,首先对那些担负研究制造新装备和对技术进步有决定意义的重点工交企业和重点地区,以及一些急需发展的行业,优先实行了分类折旧办法,调整了折旧率。实践证明,这项工作的开展,有利于加强对固定资产的科学管理,改变企业设备陈旧落后的现状,加快设备更新速度。在总结前段工作的基础上,最近财政部发出了《关于国营工业、交通企业自1987年7月1日起全而实行分类折旧的通知》,要求
In our country, the implementation of the classified depreciation method in state-owned enterprises and the adjustment of the depreciation rate of the enterprises are carried out by the state on the basis of the possibility of financial resources, with major steps and in stages and in batches. In the four years from 1983 to 1986, first of all, we should prioritize the classification of depreciation measures and focus on those key enterprises and key industries that are responsible for researching and manufacturing new equipment and determining the technological advancement, as well as some industries in desperate need of development. Depreciation rate. Practice has proved that this work is conducive to strengthening the scientific management of fixed assets, changing the status quo of enterprise equipment obsolescence, speed up the speed of equipment updates. On the basis of summing up the previous work, the Ministry of Finance recently issued the Circular on the Classification and Depreciation of State-owned Industrial and Transportation Enterprises as of July 1, 1987,