最近,笔者对某市8个国营企业的折旧基金情况进行的调查表明,我国现行的固定资产折旧基金制度存在着以下问题: 1.未考虑通货膨胀因素。在通货膨胀,物价上涨的情况下,重置一台同样的设备必须用比原值更多的资金才能补偿机器设备的损耗。 2.折旧率偏低。通过对8个企业的调查表明,企业现行固定资产折旧年限均大于固定资产正常经济年限。例如,一台机器本来只能使用20年,但是折旧年限却定为25年。这就造成固定资产折旧率偏低,折旧基金提取不足。因现行折旧没有考虑通货膨胀因素和折旧率偏低,人为的使C中的折旧基金计提不足,而转化为M。由此造成我国企业在经营管理落后的情况下,也有盈利,而且利润水平并不比国外同类型企业低,这里有相当一部分是人为错误计算的结果,致使一些亏损企业表现为盈利企业,一些微利企业变成盈利大户,吃掉老本,造成虚假繁荣,其后果是严重的: Recently, I conducted a survey on depreciation funds of 8 state-owned enterprises in a certain city. It shows that the current system of depreciation funds for fixed assets in China has the following problems: 1. Inflation has not been considered. In the case of inflation and rising prices, the replacement of the same equipment must use more than the original value to compensate for the loss of machinery and equipment. 2.Depreciation rate is low. According to the survey of 8 enterprises, the current fixed assets depreciation life of the enterprise is longer than the normal economic life of fixed assets. For example, a machine could only have been used for 20 years, but the depreciation period was set at 25 years. This results in a low fixed asset depreciation rate and insufficient depreciation fund. Due to the current depreciation did not take into account the inflation factor and the low rate of depreciation, artificially depreciated funds in C under provision, and converted to M. As a result, Chinese enterprises are also profitable under the condition of backward operation and management, and the profit level is not lower than that of the same type of enterprises abroad. A considerable part is the result of artificial error calculation, resulting in some loss-making enterprises as profit-making enterprises and some meager profit enterprises Into profit big, eat the capital, resulting in false prosperity, the consequences are serious: