论文部分内容阅读
为了加强国营企业固定资产管理,促进设备更新和技术改造,6月28日财政部以(85)财工字161号文发出《关于认真贯彻<国营企业固定资产折旧试行条例>的通知》,要求各级财政部门和企业主管部门要采取多种形式,组织财政、财务人员认真学习《条例》,广泛宣传执行《条例》的重要意义和作用。所有国营企业都要切实加强对折旧基金的管理。通知重申,根据《国务院关于发布<国营企业固定资产试行条例>的通知》的规定,按照《国营企业固定资产分类折旧年限表》规定的折旧年限提高企业固定资产折旧率,必须有重点地、分期分批地实施,不能
In order to strengthen management of fixed assets in state-owned enterprises and promote equipment renewal and technological transformation, the Ministry of Finance (85) Cai Kuai Zi No. 161 (85) issued Circular on Implementing Seriously the Regulations on the Trial Implementation of Depreciation of Fixed Assets of State-owned Enterprises on June 28, Financial departments at various levels and competent departments of enterprises should take various forms and organize the financial and financial personnel to conscientiously study the “Regulations,” and widely publicize the important significance and effect of implementing the “Regulations.” All state-owned enterprises should effectively strengthen the management of depreciation funds. The circular reiterated that according to the “Notice of the State Council on Releasing Provisional Regulations on Fixed Assets of State-owned Enterprises”, in accordance with the depreciation period stipulated in the “Table of Depreciation of Fixed Assets of State-owned Enterprises”, it is necessary to increase the depreciation rate of fixed assets of enterprises in a focused and phased manner In batches, can not