纵观人类社会的发展, 无不是由于社会科学技术的 进步和由此带来的社会生产 力的发展。社会科学技术的 进步与社会生产力的发展, 归结起来,就是生产活动得 到的效益不断提高。这一哲 理,虽早已被人类所认识, 可是就我国来言,在固定资 产报废立论上,基本上(虽对无形损耗也略有提 Looking at the development of human society is due not only to the progress of social science and technology and the consequent development of social productive forces. The progress of social science and technology and the development of social productive forces can be summed up in the continuous improvement of the benefits derived from productive activities. Although this philosophy has long been recognized by mankind, but for our country, in terms of the disclaimer of fixed assets, basically (although there is a slight mention of intangible loss