固定资产折旧试行条例着重解决的几个问题

• 作 者: 沙南安
• 出 处: 财务与会计
• 发表日期: 1985年05期
• 关键词: 固定资产折旧 试行条例 固定资产更新 固定资产分类 折旧年限 企业固定资产 技术进步 折旧基金 固定资产 更新改造

最近,国务院发布了《国营企业固定资产折旧试行条例》及《国营企业固定资产分类折旧年限表》。这是加速现有企业固定资产更新和技术改造的重要措施。它的贯彻执行,对于促进企业固定资产的更新改造,鼓励技术进步,提高经济效益,加速四化建设,必将起到重要的作用。

Recently, the State Council issued the Regulations on the Trial Implementation of Depreciation of Fixed Assets by State-owned Enterprises and the Classification of Depreciation Periods of Fixed Assets of State-owned Enterprises. This is an important measure to accelerate the renewal and technological transformation of fixed assets in existing enterprises. Its implementation will surely play an important role in promoting the renovation and transformation of the fixed assets of enterprises, in encouraging technological progress, in improving economic efficiency and in accelerating the construction of the “four modernizations.”