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固定资产是企业进行生产经营的主要劳动资料。在社会主义有计划的商品经济条件下,选择哪一种折旧率计算提取固定资产折旧,既要考虑能使企业提取的折旧基金与固定资产价值损耗基本相符,有利于促进设备更新、采用新技术,又要考虑能够正确核算成本、利润、净产值等经济指标。正确处理国家与企业的经济关系,正确处理会计核算繁简与管理工作需要之间的关系。国营企业长期实行的综合折旧率,虽然有简化核算的优点,但仍然存在一些弊病,不能适应新的经济形势和管理工作的要求。具体加以改革是十分必要的。
Fixed assets are the main labor data for production and operation of enterprises. Under the conditions of a planned socialist commodity economy, which depreciation rate is selected to calculate the depreciation of fixed assets, it is necessary to consider the depreciation fund that can be extracted by the enterprise and the value of fixed assets, which is basically in line with the loss, and facilitate the upgrading of equipment and the adoption of new technologies. It is necessary to consider economic indicators such as cost, profit, and net output value. Correctly handle the economic relations between the state and the enterprise, and correctly handle the relationship between the complications of accounting and management. Although the long-term comprehensive depreciation rate of state-owned enterprises has the advantage of simplifying accounting, there are still some shortcomings that cannot be adapted to the requirements of the new economic situation and management work. Concrete reform is very necessary.