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改革开放以来,我国机械工业在各方面有了长足的发展,同时也存在一些严峻的问题,固定资产补偿不足就是其中之一,其危害日渐突出,已引起有关部门和领导的关切。但是,对补偿不足问题的认识目前大多仍停留在定性阶段,缺乏定量研究,因而胸中无“数”,难以提出贴切的解决办法。本文旨在从实际出发,对机械工业固定资产价值背离和其它补偿不足问题以及所产生的危害作一粗线条的定量和定性分析,并在此基础上,提出相应的对策建议,供有关部门和领导参考。
Since the reform and opening up, China’s machinery industry has made considerable progress in all aspects. At the same time, there are also some serious problems. The lack of compensation for fixed assets is one of them, and its damage is becoming increasingly prominent, which has aroused the concern of relevant departments and leaders. However, most of the current understanding of the problem of inadequate compensation still remains in the qualitative stage. There is no quantitative study, and therefore there is no “number” in the chest and it is difficult to put forward appropriate solutions. The purpose of this paper is to proceed from the actual point of view, to make a quantitative and qualitative analysis of the deviations in the value of fixed assets of the machinery industry and other problems of inadequacy of compensation and the resulting harms. Based on this, put forward corresponding countermeasures and suggestions for relevant departments and leaders. reference.