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在财税大检查过程中,我发现有不少企业未按国家有关规定计提固定资产折旧,而是视企业当月经济效益情况随意降低比例。同一类固定资产,有的企业的计提比例为3.7%,有的则为2.3%,有的就更小,只有1.26%。如此降低比例计提固定资产折旧,其后果一是掩盖了企业经营管理的弱点,造成企业虚盈实亏,或盈利较小变盈利较大,亏损较大变亏损较小;二是企业固定资产得不到及时、足额的更新和改造,使企业生产能力逐年缩小。为此,建议有关部门采取措施,使企业严格按国家有关规定及时,足额计提固定资产折旧,保证固定资产的更新和改造,保证
During the fiscal and tax inspection process, I discovered that many companies did not provide for the depreciation of fixed assets in accordance with the relevant regulations of the country. Instead, they considered the company’s economic performance in the current month to arbitrarily reduce the proportion. For the same type of fixed assets, some companies have a 3.7% accrual ratio, some are 2.3%, and some are even smaller, only 1.26%. Such a decrease in the proportion of depreciation of fixed assets, the consequences of which first cover up the weaknesses of the company’s business management, resulting in the company’s virtual surplus, or a small profit to make a larger profit, a larger loss and a smaller loss; Second, the company’s fixed assets Without timely and full-scale updating and transformation, the company’s production capacity has been reduced year by year. Therefore, it is recommended that relevant departments take measures to enable enterprises to timely and fully depreciate fixed assets in accordance with the relevant state regulations to ensure the renewal and transformation of fixed assets.