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一、更新改造资金的形成设备更新是保证企业简单再生产和实现内含扩大再生产的主要途径。邮电通信企业是老企业,历史较长,但发展速度较慢,应变能力较差。通信设备形成的通信能力,在“量”与“质”的方面,都不能适应社会通信的需要。为缓和通信紧张状况,必须加速通信建设,扩大通信能力。其途径,一方面要力争外延的国家投资;另方面则是内含的企业挖潜。而更新改造资金又是企业潜力的主要财源。更新改造资金,主要来源是固定资产折旧提存(线路改造资金属性相同,本文一并阐述)。形成更新改造资金数量的决定因素则是折旧率的高低。如何确定一个合理的折旧率,则是一个颇为复杂的问题。近年来,由于受到国外“快速折旧”的影响,很多同志主张提高折旧率,却忽略了折旧基金的基本性质,我认为是欠妥的。
First, the renovation of the formation of capital equipment update is to ensure the simple reproduction of enterprises and the realization of the main means of expanding reproduction. Posts and telecommunications enterprises are old enterprises, with a long history, but the development speed is slow, and their adaptability is poor. The communications capabilities formed by communications equipment can not meet the needs of social communications in terms of “quantity” and “quality.” In order to ease tensions in communications, we must speed up communications and expand communications capabilities. The way, on the one hand to strive for the extension of state investment; the other is the inclusion of potential enterprises to tap the potential. The renovation and renovation of funds is the main source of potential business. The funds for the renovation and renovation are mainly from the depreciation of fixed assets (the same nature of the funds for the renovation of the line, which is also discussed in this article). The decisive factor in forming the amount of capital for renovation and reconstruction is the level of depreciation rate. How to determine a reasonable depreciation rate is a rather complicated issue. In recent years, many comrades have advocated raising the rate of depreciation due to the impact of “rapid depreciation” abroad. However, I have neglected the basic nature of the depreciation fund.