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近几年来,有的主张采用加速折旧法,以促进设备更新,并在报刊上开展了讨论,有的强调我国的社会制度和经济制度与西方国家不同,加速折旧法不合乎国情。学术上的争论当然需要一些时间的,但不论采用哪一种折旧方法都必须从我国的实际情况出发选用比较合理的方法。确定固定资产折旧年限和折旧率的时候不能只计实物磨损而不考虑无形损耗,过去规定统一使用直线法(个别使用产量法),这种方法对于那些地下输送管道、储存罐等项目比较适用,有形效用损耗相当均衡,是合理的,但是,对于那些技术发展较快的设备和大型精密仪器,则要考虑它的技术陈旧因素,对于尖端部门的开拓技术新领域,要制定特殊的折旧政策,以促进这些领域的设备更新。直线法只考虑固定资产的有形损耗,不重视经济折旧。在国外,有的仍然使用直线法,但绝不是使用一
In recent years, some have argued that the accelerated depreciation law should be used to promote equipment renewal and discussed in the press. Some emphasized that our country’s social system and economic system are different from those in western countries. Accelerating the depreciation law is not in keeping with the national conditions. Of course, the academic debate will take some time, but no matter which depreciation method we adopt, we must choose a more reasonable method from the actual situation in our country. Determine the fixed assets depreciation period and the rate of depreciation can not be only physical wear and tear without considering intangible loss, the previous provisions of the uniform use of straight line method (individual production method), this method for those underground transport pipelines, storage tanks and other projects more applicable, However, for those devices with rapid technological development and large-scale precision instruments, it is necessary to consider its outdated elements of technology. For new fields of pioneering technology in the advanced departments, special depreciation policies should be formulated, To promote equipment updates in these areas. The straight-line method only considers the physical loss of fixed assets and does not attach importance to economic depreciation. In foreign countries, some still use the straight line method, but by no means use one