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我认为企业所采用的折旧方法要同企业的生产经营情况的特点相联系,而不能不论什么性质的企业都一刀切。我国的乡镇企业在国民经济中已占有举足轻重的地位,并且其发展已纳入“七五”计划。乡镇企业有它自己的特点,即灵活性、多变性,其供产销几乎全部由市场调节,许多加工企业季节性强。例如,烟台地区几乎乡乡镇镇都有罐头厂,济南邻县近几年兴起了芦笋罐头厂。这些厂的产品不少打入
I believe that the depreciation methods used by enterprises must be linked to the characteristics of the production and operation of enterprises, and companies of any nature cannot be considered across the board. The township and township enterprises in our country have occupied a decisive position in the national economy, and their development has been incorporated into the “Seventh Five-Year Plan”. Township enterprises have their own characteristics, namely flexibility and variability. Their supply and marketing are almost entirely regulated by the market, and many processing companies are seasonally strong. For example, there are canneries in almost township towns and towns in the Yantai area, and asparagus canneries have emerged in Jinan neighboring counties in recent years. Many of these plants’ products