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长期以来,一个传统的经济管理理论制约着我国的折旧机制,致使相当一批大中型工业企业处于设备陈旧,工艺落后,技术状况不佳,发展后劲严重不足的状况。现在是到了必须重新认识这种传统理论的局限性的时候了。一、传统经济管理理论制约着折旧的机制传统的经济管理理论有几个基本观点:一是认为设备先进,投产后十年或十年以上不需要进行技术更新和改造;二是认为固定资产价值的补偿只需计算自然磨损,不须计提无形损耗;三是认为加速折旧是资本主义经济制度的特征,低折旧率则是社会主义经济优越性的表现之一。在这种理论指导下,
For a long time, a traditional economic management theory has constrained China’s depreciation mechanism, resulting in quite a number of large and medium-sized industrial enterprises in obsolete equipment, backward technology, poor technology, and a serious shortage of development potential. Now is the time to reconsider the limitations of this traditional theory. I. Traditional economic management theory restricts the mechanism of depreciation The traditional economic management theory has several basic viewpoints: First, it considers that the equipment is advanced, and that there is no need for technological upgrading and transformation after ten years or more after the project is put into operation; second, the value of fixed assets is considered. The compensation only needs to calculate the natural wear and tear, and there is no need to accrue intangible losses; the third is that accelerated depreciation is a feature of the capitalist economic system, and the low depreciation rate is one of the manifestations of the superiority of the socialist economy. Under the guidance of this theory,