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折旧的计算和管理,是固定资金管理的主要环节之一。折旧方法的设计和折旧率的选择,涉及不同社会经济制度的需要,也反映了一定的生产发展水平和企业管理水平。 在社会主义制度下,折旧基金既是补偿尺度,又是分配尺度。折旧率的高低,首先应满足合理补偿固定资金价值损耗的需要,同时也应考虑财政收入的需要,以及固定资产更新改造的客观生产条件和技术水平,以免影响资产的及时更新,或使财政收入减少,或造成实物
The calculation and management of depreciation is one of the main links in the management of fixed funds. The design of the depreciation method and the selection of the depreciation rate involve the needs of different social and economic systems and also reflect a certain level of production development and enterprise management. Under the socialist system, the depreciation fund is both a compensation measure and an allocation measure. The level of depreciation rate should first meet the need to reasonably compensate for the loss of fixed-value funds. At the same time, it should also consider the need for fiscal revenue, as well as the objective production conditions and technical level of fixed assets renewal, so as not to affect the timely update of assets, or to make financial revenue. Reduce or cause physical