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现行制度规定:实行综合折旧率的国营企业,固定资产提前报废,不补提未提完的折旧额.笔者认为这种办法会造成企业帐面上的固定资产净值增大,使企业生产能力和固定资产新旧程度反映不真实,造成少数企业和职工拼设备,给国家和集体造成损失.因此应该改变这一办法,特别是在交通运输企业,如实行综合折旧率,对于提前报废的固定资产
The current system stipulates that state-owned enterprises with comprehensive depreciation rates will scrap their fixed assets ahead of schedule, and will not make up for the amount of depreciation that has not been raised. The author believes that this approach will result in an increase in the net value of fixed assets on the company’s books, which will increase the company’s production capacity. The old and new degree of fixed assets is reflected in the untrue, resulting in a few enterprises and employees fighting equipment, causing losses to the country and the collective. Therefore, this approach should be changed, especially in transport enterprises, such as the implementation of comprehensive depreciation rate, for the early retirement of fixed assets