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青岛市的国营工业企业,基本上已全部实行了分类折旧办法。从这几年的执行情况看,国家规定的固定资产折旧年限,基本上比较合理,执行的效果也较好。特别是在由综合折旧率向分类折旧率过渡时,没有对财政产生过大的冲击,比较稳妥。但是,通过这几年的实践,也发现一些问题,归纳起来,主要有以下几点: 一、现行的固定资产分类折旧年限规定,把固定资产分成三大部分,29大类,433个细类,可见分得还是比
State-owned industrial enterprises in Qingdao basically have all implemented the classified depreciation method. Judging from the implementation of these years, the depreciation period of fixed assets stipulated by the state is basically reasonable and the effect of implementation is also good. In particular, when the transition from the comprehensive depreciation rate to the categorical depreciation rate has not taken an excessive impact on finance, it is prudent. However, through the practice of the past few years, some problems have also been found. In summary, the main points are as follows: First, the current classification of fixed assets depreciation age provisions, the fixed assets into three parts, 29 categories, 433 categories , We can see the ratio is still