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一、表现成本补偿不足问题,不仅生产领域存在,建设领域也存在.具体表现为:1.固定资产投资成本补偿不足.体现在:基本建设发生的支出,没能从投产后取得的收入中补偿,而是在建设完成后直接作为财政支出核销了.由于固定资产成本计列不全,使得按固定资产原价进行折旧形成的折旧基金不足以补偿投资成本,对下一个投资周期来说,就是补偿不足.具体表现在以下三个方面:第一,与固定资产购置同时发生的体现固定资产建设成本的支出.如,基本建设投资借款利息和延期利息;与设备同时支付的专利费;借款币种变化引起的外币折合差额.这几项本质上属于固定资产建设成本的支出.第二,基本建设过程中发生的
First, the performance of the cost of compensation for the lack of problems, not only in the production area exists, there are areas of construction. Specific performance as follows: 1. Investment in fixed assets, the lack of compensation. Reflected in: capital expenditures incurred, failed to compensate for income from the put into operation , But directly after the completion of the construction as written off as a financial expenditure.As the total cost of fixed assets accounted for incomplete, making depreciation of fixed assets according to the original price of the depreciation fund is not enough to compensate for the cost of investment, the next investment cycle, is the compensation The specific performance in the following three aspects: First, with the acquisition of fixed assets, capital expenditures that reflect the construction costs of fixed assets such as capital construction loans and interest on deferred interest, the patent fee paid concurrently with the equipment, borrowing currency Changes in foreign currency equivalent to the difference between these several essentially belong to the cost of construction capital expenditures. Second, the capital construction process took place