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固定资产基本折旧基金的提取和使用是一个重大的政策性问题,我们通过对上海市化工企业折旧情况的调查,现就这方面的问题作些探讨。 首先,我们从每百元固定资产创造的产值情况作一比较:上海工交企业平均为254.24元;全国化工企业平均为112.46元;上海化工企业平均为299.21元(均为1985年数字)。 可见上海化工系统每百元固定资产创造的产值,无论同上海工交企业相比,还是同全国化工系统相比,都是比较高的。 (一)
The extraction and use of the basic depreciation fund for fixed assets is a major policy issue. We investigate the depreciation of Shanghai chemical companies and discuss some issues in this respect. First of all, we compare the output value created by the fixed assets per hundred yuan: Shanghai’s industrial and trading companies averaged 254.24 yuan; the national chemical companies averaged 112.46 yuan; Shanghai’s chemical companies averaged 299.21 yuan (both 1985 figures). It can be seen that the output value created by the Shanghai Chemical Industry’s fixed assets per hundred yuan is higher than that of the Shanghai Industrial and Commercial Corporation, compared with the national chemical industry system. (one)