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我国现行的大修理基金提存制度存在以下问题: (1)大修理与中小修理的界限划分不清。在实际工作中,没有具体规定各类固定资产大修理和中小修理的划分标准和界限,因而对固定资产大修标准理解不一。有的按修理时达到一定复杂系数的为大修;有的按一次大修理费用超过固定资产原值百分之几十的为大修;有的按机器设备结构划分,即更换主要零部件为大修;还有按使用周期划分的;也有按折旧率的百分之几十提取大修理基金的。正由于大中小修的标准没有明确的规定,界限就难以划清。加上在制度上,中小修理直接计入成本,大修理基金实行提存制度,全部为企业留用,有些企
China’s current overhaul fund system has the following problems: (1) The boundaries between major repairs and minor repairs are unclear. In actual work, there are no specific standards and boundaries for the overhaul of various types of fixed assets and repairs for small and medium-sized repairs. Therefore, the standard for overhauling fixed assets is not fully understood. Some repairs that have reached a certain degree of complexity are overhauled; some are overhauled at a cost of more than a few tens of percent of the original value of fixed assets; some are divided according to the structure of machinery and equipment, ie replacement of major components is overhaul; There are also divided by the use of the cycle; there are also several percent of the depreciation rate to extract large repair funds. It is difficult to draw a line because of the lack of clear regulations on the standards of major, minor, and minor repairs. In addition, in the system, the small and medium-sized repairs are directly included in the cost, and the overhaul fund implements the deposit system, all of which are reserved for enterprises. Some enterprises