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多年来,企业的设备折旧率一直偏低,这对企业设备的更新改造有很大影响。如何提取设备折旧才有利于企业自我改造、发展,这个问题随着经济体制改革的逐步深入和企业的两权分离,日益引起人们的关注。以我厂来说,前些年设备折旧均是按设备原值的3%提取。近两年来,设备折旧率虽有所提高(从3%提高到3.5%),但客观看来,折旧基金仍远不够企业设备更新改造的需要。到目前为止,全厂设备多数折旧都达15年以上,按照1985年国务院发布的《国营企业固定资产折旧试行条例》规定,都达到或超过了使用年限,但全厂设备折旧额总计才到42%。同时,企业并未因设备折旧率偏低而减少开支,反而因设备陈旧落后而带来能耗高、工效低、成本增大的问题。
Over the years, the depreciation rate of equipment for enterprises has been low, which has a great impact on the upgrading of corporate equipment. How to extract equipment depreciation is beneficial to self-reform and development of the enterprise. This problem has increasingly attracted people’s attention with the gradual deepening of the economic system reform and separation of the two powers of the company. In our factory, the depreciation of equipment in previous years was based on 3% of the original value of equipment. In the past two years, the equipment depreciation rate has increased (from 3% to 3.5%). However, objectively speaking, the depreciation fund is still far from sufficient for the upgrading of corporate equipment. So far, the depreciation of all the equipment in the whole plant has reached more than 15 years. According to the “Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises” issued by the State Council in 1985, all of them have reached or exceeded the useful life, but the total depreciation of equipment in the whole plant is only 42 %. At the same time, the company did not reduce expenses due to the low depreciation rate of the equipment. Instead, due to outdated equipment, it caused high energy consumption, low ergonomics, and increased costs.