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本文分三个部分。第一部分论述固定资产使用费与固定资产使用长短之间存在着一定的规律性,并从费用发生的不同情况,得出固定资产经济寿命的三种形式,同时建立了固定资产经济寿命的三种数学筷型;第二部分论述固定资产经济寿命与自然寿命的区别和联系,得出经济寿命原理,且着重指出自然寿命是自然经济条件下管理固定资产的唯一准则,而经济寿命则是在发达的商品经济条件下,尤其是科学技术飞速发展的现代社会管理同定资产的理论依据,第三部分论述固定资产经济寿命原理在固定资产维修设计、评价投资效果和固定资产更新三个方面的应用及其在企业中提高经济效益的现实意义。
This article is divided into three parts. The first part discusses that there is a certain regularity between the use of fixed assets and the length of the use of fixed assets. The three forms of economic life of fixed assets are derived from the different situations in which the costs occur. At the same time, three types of economic life of fixed assets are established. Mathematical chopsticks type; the second part discusses the difference and connection between economic life and natural life of fixed assets, and draws the principle of economic life, and emphasizes that natural life is the only criterion for managing fixed assets under natural economic conditions, while economic life is developed. Under the conditions of commodity economy, especially the rapid development of science and technology, the theoretical basis for modern society management and given assets, the third part discusses the application of the principle of economic life of fixed assets in the design of fixed assets maintenance, the evaluation of investment effects and the renewal of fixed assets. Its practical significance for improving economic efficiency in enterprises.