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当前,国营物资流通企业固定资产增长缓慢,设备陈旧、老化等现象普遍存在,严重影响了企业的发展后劲。其原因除了国家对流通领域扩大再生产的资金投入有限外,如何合理确定企业现有资产折旧率及折旧周期,也是突出需要解决的问题。不久前,我们就这个问题在北京市物资储运公司清河分公司作了一些调查。该公司现有职工340人,1990年固定资产总值达907万元,净值483万元。完成物资吞叶量74万吨,实现利润216万元,比1980年分别增长6％和253.5％。然而,在公司业务不断发展的同时,其资产的增殖能力却逐年下降。据统计,1970年该公司百元资金创利为17.78元,1980年为10.41元。造成这个问题的一个原因之一,就是固定资产折旧率过低,物资储运设备更新和技术改造能力不足,企业长时间处于“虚脱”状态。
At present, the slow growth of fixed assets in state-owned material circulation enterprises, the outdated equipment and aging phenomena are widespread, seriously affecting the development potential of enterprises. The reason for this is that in addition to the limited investment by the state in the expansion of reproduction in circulation, how to reasonably determine the depreciation rate and depreciation period of the existing assets of enterprises is also a problem that needs to be addressed urgently. Not long ago, we made some investigations on this issue at Qinghe Branch of Beijing Material Storage and Transportation Corporation. The company has 340 employees, in 1990 the total value of fixed assets amounted to 9.07 million yuan, net 4.83 million yuan. Completed material swallowed leaf 740,000 tons, profit 2160000 yuan, than in 1980 increased 6% and 253.5%. However, as its business continues to grow, the proliferation of its assets has been declining year by year. According to statistics, in 1970, the company hundred yuan capital profit was 17.78 yuan in 1980 to 10.41 yuan. One of the reasons causing this problem is that the depreciation rate of fixed assets is too low, the capacity of equipment for storage and transportation of materials is not enough and the capacity of technological transformation is not enough, and the enterprises are in a state of “collapse” for a long time.