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长期以来,国内外通常把偿债基金折旧法和年金折旧法归结为折旧额在各年是“递增模型”,性质属于“慢速”折旧(以下简称“递增模型”),对此,有必要进行再认识.笔者认为,采用这两种折旧方法计算的折旧额,应该是递减模型(以下简称递减模型),性质应属于快速折旧.结合我国经济体制改革的实际,特别是针对我国国有资产评值中存在的固定资产折旧补偿不足,不能实现国有资产保值的这一实际问题,我认为端正对上述两种折旧方法
For a long time, the depreciation method of the sinking fund and the annuity depreciation method have been generally concluded at home and abroad that the amount of depreciation is an “increasing model” in each year, and the nature is “slow” depreciation (hereinafter referred to as the “increasing model”). The authors believe that the amount of depreciation calculated using these two methods of depreciation should be a degressive model (hereinafter referred to as a degressive model), and the nature of the depreciation should be a rapid depreciation. It should be combined with the reality of China’s economic restructuring, especially for the evaluation of state-owned assets in China. The depreciation of fixed assets that exists in the value is not enough to achieve the practical problem of state-owned asset hedging. I think that the above two methods of depreciation are correct.