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在新一轮企业承包和工效挂钩工作中,有些地区、部门将固定资产净值率作为辅助指标列入考核范围,并具体规定了企业的固定资产净值率水平和有关奖罚措施。从当前企业的实际情况来看,我认为不宜使用此项考核指标。其理由有二: 1、按当前情况,企业一般无法维持原有的净值率水平。企业为提高或保持固定资产净值率水平,需作新的资产投入。因为企业在固定资产净值(分子)升值时,固定资产原值(分母)也相应升值,在计算时产生抵消。如下式:
In the new round of enterprise contracting and ergonomic work, some regions and departments have included the net fixed asset value as an auxiliary indicator in the assessment scope, and have specified the level of net fixed asset value of the company and related incentives and penalties. From the actual situation of the current company, I think it is inappropriate to use this assessment index. There are two reasons for this: 1. According to the current situation, companies generally cannot maintain the original level of net value. In order to increase or maintain the level of net fixed assets, enterprises need to make new investment in assets. Because the firm’s original value (denominator) also rises correspondingly when the fixed assets’ net value (numerator) rises, it offsets the calculation. The following formula: