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正确地折旧是企业技术改造和更新设备的资金保证,它可以使企业有足够的技术装备和生产能力,以延续和扩大再生产。马克思说:“把多少价值转让给或转移到它帮助形成的产品中去,要根据平均计算来决定,即根据它执行职能的平均持续时间来计量,这个持续时间从生产资料进入生产过程时起到它完全损耗不能使用而必须用同一种新的物品来替换或再生产时为止。”马克思对有关固定资产折旧计算的精辟分析,是指导我们实际工
Correct depreciation is the financial guarantee for the technological transformation of the enterprise and the renewal of equipment. It can enable enterprises to have sufficient technical equipment and production capacity to continue and expand reproduction. Marx said: “How much value is transferred to or transferred to the product it helps to form is determined on the basis of average calculations, that is, on the average duration of the functions it performs, from the time the means of production enter the production process Until it is completely depleted and can not be used and must be replaced or reproduced with the same kind of new object. ”Marx’s brilliant analysis of the depreciation of fixed assets is to guide us in practical work