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一、首先从理论上论证属固定资产价值量简单再生产范围的决策权应交给企业的依据,阐明折旧基金的性质是补偿基金,不是积累基金,引述了马克思对这一问题的一贯看法,证明“积累是扩大再生产的唯一源泉”是符合马克思再生产理论的.根据折旧基金的职能与积累基金不同,阐明其不能挪作基本建设等他用;并对基本建设与固定资产更新作了区分,指出基本建设与固定资产再生产两个概念虽有联系,但并非一回事.二、根据以上对折旧基金与积累基金职能、和基本建设与固定资产更新范围上的划分,指出固定资产的管理原则;凡属新投资的基本建设应由国家统一决策;凡属价值量上的固定资产简单再生产范围的决策,交给企业.分析了实施这一决策权的外部条件,以及银行在其中的中心环节作用.同时还指出,正确确定折旧率和改善物资供应,是实施价值量简单再生产由企业决策的重要环节.文章最后指出,固定资产管理的改革不是其本身单项改革所能完全奏效的,必须把它置于整个经济体制改革中,加以系统考虑,通盘解决,才能充分保证其切实可行.
First of all, it theoretically proves that the decision-making power which belongs to the simple reproduction range of the value of fixed assets should be given to the enterprise. It is clarified that the nature of depreciation funds is compensation funds, not accumulation of funds. Citing Marx’s consistent view on this issue, Accumulation is the only source of expanding reproduction "is in line with Marx’s theory of reproduction.According to the functions of depreciation funds and accumulated funds, clarifying that it can not be diverted to other uses such as capital construction; and capital construction and fixed asset renewal made a distinction, pointed out that the basic Second, according to the above functions of depreciation fund and accumulation fund, and the division of capital construction and fixed assets renewal scope, we point out the principle of management of fixed assets. Where, where the two concepts of fixed assets reproduction are related, The basic construction of a new investment should be made by the state as a whole. All the decisions concerning the scope of simple reproduction of fixed assets in terms of value shall be entrusted to the enterprises. The external conditions for implementing this decision-making power and the central role of the bank shall be analyzed. Also pointed out that the correct determination of the rate of depreciation and improve the material supply is the implementation of simple reproduction of value The important part of the decision-making by the enterprise.Finally, the article points out that the reform of fixed assets management can not fully work its own single reform, it must be placed in the entire economic system reform, to be systematically considered, overall solution, in order to fully guarantee their effectiveness feasible.