近几年,由于原材料等价格上涨,职工收入增加,企业固定费用和变动费用大幅度增长,致使企业固定资产帐面价值和实际价值出现较大的背离现象。为此,有些同志提出,在通货膨胀的情况下应对企业全面进行固定资产重估,并以重估价值计提折旧基金,以加快设备更新改造的速度。对此,我们认为有必要对通货膨胀会计、折旧基金的性质以及全面进行资产评估的可行性等 In recent years, as the prices of raw materials and other materials have risen, the income of workers has increased, the fixed costs and the fluctuating costs of enterprises have increased substantially, resulting in a large deviation of the book value and actual value of fixed assets of enterprises. For this reason, some comrades proposed that enterprises should conduct a full revaluation of fixed assets in case of inflation and withdraw depreciation funds with revaluation to speed up the upgrading of equipment. In this regard, we think it is necessary for the accounting of inflation, the nature of the depreciation fund and the feasibility of a full assessment of assets