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国营企业承租人在承租期内为实现租赁目标,往往拼设备、拼资产的办法,致使国有固定资产的物理寿命提前终结,是承租者经营行为短期化的主要表现。要克服承租人的这种短期行为,必须改革固定资产折旧办法。我国现行折旧制度是“因旧而折,平均计提”,大部分企业固定资产采用的是“直线法”计提的综合折旧率,折旧制度几十年一贯制。从而形成了因折旧率偏低而用于企业更新改造的资金极为有限的先天不足和因折旧期偏长而固定资产的磨损价值得不到及时
The state-owned enterprise lessees intend to achieve the leasing objective within the lease period, and often resort to equipment and asset-fixing methods, which leads to the end of the physical life of the state-owned fixed assets. This is the main performance of the short-term behavior of the tenant. To overcome this short-term behavior of the lessee, the depreciation of fixed assets must be reformed. The current depreciation system in China is “deducted because of the old, average accruals”. The fixed assets of most enterprises adopt the comprehensive depreciation rate with “straight line method”, and the depreciation system has been consistently implemented for several decades. As a result, congenitally limited funds used for enterprise renovation due to low depreciation rate are formed, and due to the long depreciation period and the wear value of fixed assets is not timely