多年来,由于生产资料价格不断上涨,而现行固定资产折;日率又偏低,大多数企业固定资产的帐面价值已远远低于其重置价格,有的企业固定资产重置价格上升达数倍以上。这就带来了企业固定资产补偿不足吃老本问题,使国家资产随物价不断上涨而受到侵蚀。随着市场经济体制的建立,现行折 Over the years, due to rising prices of production materials and the collapse of current fixed assets, the daily rate has been low. The book value of fixed assets of most enterprises is much lower than their replacement prices, and the replacement price of some fixed assets has risen. More than several times. This brings about the problem of inadequate compensation for fixed assets of enterprises and the problem of eating old books, which causes erosion of national assets as prices continue to rise. With the establishment of market economy system, the current discount