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近几年来,我国出现的通货膨胀,已冲击着水运行业传统的固定资产补偿制度与直线折旧法,使得水运行业的简单再生产也难以维持。为了保证固定资产在价值形态上的完整性,避免固定资产被通货膨胀所吞噬,因此,必须改革原有的固定资产补偿制度,并研究实施定率减值折旧法和资产恢复现值折旧法的可能性。
In recent years, inflation in our country has hit the traditional fixed assets compensation system and straight-line depreciation method in the water transport industry, making it difficult to maintain the simple reproduction of the water transport industry. In order to ensure the completeness of the fixed assets in value form and avoid the swallowed up of fixed assets by inflation, it is necessary to reform the original compensation system for fixed assets and to study the possibility of implementing the fixed rate depreciation method and the asset recovery of the present value depreciation method Sex.