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企业设备专用基金,主要有折旧基金和大修理基金两项。前者主要是以提取设备折旧费的形式回收的设备投资;后者是按设备投资额的一定比例,从生产经营的产值中提取的。这些资金往往不是当年提取,当年就用掉的,都有一定的周期性,而且均以设备的原值为计算基数。在物价稳定的年代里,所提取的折旧费和大修理基金尚可满足设备更新和大修理的需要,而在物价上涨幅度大的年代里,情况就大不相同了。如1985年一台CA6140型普通车床售价为12000元左右,而1989年上半年每台CA6140型普通车床售价已涨到28 000元左右,若企业仍按现行规定提取设备折旧费,在折旧年限终了时,回收的设备投资将远不能实现设备更新的循环,更谈不上设备的不断现代化了。在这种情况下,企业不但无力更新设备,甚至连简单的再生产也难以维持。同样,按现规定提取大修理基金,由干备件价格和工时费用上涨而资金严重短缺,导致设备不能按计划
Enterprise equipment special funds mainly include depreciation funds and overhaul funds. The former mainly relies on the equipment investment recovered in the form of depreciation of the extraction equipment; the latter is extracted from the output value of production and operation according to a certain percentage of the equipment investment. These funds are often not extracted during the year and are used in the same year. They have a certain periodicity, and they are all based on the original value of the equipment. In the era of stable prices, the depreciation and overhaul funds extracted can still meet the needs of equipment renewal and major repairs. In the era of large price increases, the situation is very different. For example, the sales price of a CA6140 lathe was about 12,000 yuan in 1985, and the price of each CA6140 lathe had risen to about 28 000 yuan in the first half of 1989. If the company still uses the current regulations to withdraw equipment depreciation, it will be depreciated. When the end of the year expires, the investment in recycling equipment will be far from achieving the cycle of equipment renewal, not to mention the continuous modernization of equipment. In this situation, companies are not only unable to update equipment, but even simple reproduction is difficult to maintain. Similarly, according to the current regulations, a large repair fund is extracted, and the shortage of funding for dry spare parts and working hours increases the funds, causing the equipment to fail to go according to plan.