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一、当前重点产业折旧制度现状及其存在的严重问题现行折旧制度是从1985年国务院发布《国营企业固定资产折旧条例》起施行的。由分类折旧率取代原来的综合折旧率法,根据每类固定资产的磨损的损耗程度大小,规定了长短不同的使用年限,并分不同产业不同地区逐步提高折旧率。到1988年末,全国国营企业固定资产折旧率平均达到5.0%,国营工业企业固定资业折旧率达到5.3%,其中,煤炭工业折旧率为
I. Current Status of Depreciation of Major Industries and Its Serious Problems The current system of depreciation has come into effect since the State Council issued the Regulations on Depreciation of Fixed Assets of State-owned Enterprises in 1985. The original comprehensive depreciation rate method is replaced by the classification depreciation rate. According to the degree of wear and tear of each type of fixed assets, the service life of different types of fixed assets is specified, and depreciation rates are gradually raised in different regions of different industries. By the end of 1988, the depreciation rate of fixed assets of state-owned enterprises nationwide reached 5.0% on average, and that of state-owned industrial enterprises reached 5.3%. Among them, the depreciation rate of the coal industry was