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固定资产投入生产经营后,在其价值周转运动中,提取的折旧基金能够维持规模不变的固定资产简单再生产,称之为固定资产保值。现就固定资产怎样保值,谈谈本人初浅的看法。一、研究固定资产保值的必要性 (一)固定资产保值是社会再生产价值补偿和实物补偿相统一的客观要求。社会主义经济是有计划的商品经济,固定资产作为商品,它既有价值又有使用价值,两者是辩证的统一。企业要取得固定资产的使用价值,就要预付价值;企业在运用固定资产使用价值时,就得补偿预付价值。固定资产投入生产后,就以折旧的形式将其价值逐渐转移到产品成本中去,并随着产品销售相应扣除这部分转移价值而形成货币准备金。当固定资产失去
After the fixed assets have been put into production and operation, the depreciated fund can maintain the simple reproduction of fixed assets of unchanged size in its value-based turnover, which is called fixed-value asset preservation. How to maintain the value of fixed assets? Let me talk about my own preliminary views. I. The necessity of research on the maintenance of fixed assets (1) The maintenance of fixed assets is an objective requirement for the harmonization of social reproduction value compensation and physical compensation. The socialist economy is a planned commodity economy. Fixed assets are commodities. They have both value and use value. The two are dialectical unity. For an enterprise to obtain the use value of fixed assets, it is necessary to prepay the value; when the enterprise uses the value of fixed assets, it has to compensate the prepaid value. After the fixed assets are put into production, their value will be gradually transferred to the product cost in the form of depreciation, and a currency reserve will be formed as the product sales is deducted accordingly. When the fixed assets are lost