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当前,我国工业企业固定资产折旧的计算方法一般是按固定资产原始价值和该固定资产的耐用年限或可完成的工作总量平均提取折旧。这种计提折旧的方法其弊端是: 1.折旧率过低;2.在物价不断改革的今天,提留的折旧基金不足以重置同样的固定资产;3.由于新的技术手段的使用使原有的生产手段不得不提前报废,现行办法不能将提前报废的因素及时折旧;4.固定资产实际使用不同,而提取折旧额相同,并不合理。
At present, the calculation method for the depreciation of fixed assets in China’s industrial enterprises is generally based on the original value of fixed assets and the average life of the fixed assets or the amount of work that can be completed. The disadvantages of this method of accrued depreciation are: 1. The depreciation rate is too low; 2. Today, as the price of goods continues to reform, the depreciation fund that is withheld is not sufficient to reset the same fixed assets; 3. As a result of the use of new technological means The original production methods had to be scrapped ahead of time. The current methods cannot timely depreciate the factors for scrapping in advance; 4. The actual use of fixed assets is different, and the extraction of depreciation amounts is the same and unreasonable.