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建国以来,我国工业部门的生产技术装备,按原价计算已达四千一百多亿元。为了促进固定资产的合理利用,现就有关管理和核算中的若干问题,提出以下几点改进意见: (一)固定资产的单位价值标准应适当提高。我们曾选择若干有代表性的企业,按不同单价标准进行固定资产总值结构分析,发现单价在二百元以上,五百元以下的固定资产只占总值的0.6—1％,并且大都是流动性较大的工具性机械设备。为了适应生产需要和集中精力管好主要固定资产,应适当提高固定资产单价划分标准,改为五百元、八百元或一千元。划分固定资产与低值易耗品,除规定使用期限和单价限额外,还应当由省级主管部门根据所属企业情况,编制行业性固定资产和低值易耗品目录,
Since the founding of the People’s Republic of China, the production technology and equipment of the industrial sector in China have reached more than 410 billion yuan at the original price. In order to promote the rational use of fixed assets, we now propose the following points of improvement regarding certain issues in management and accounting: (1) The unit value standard of fixed assets should be appropriately increased. We have selected a number of representative enterprises to analyze the structure of total value of fixed assets according to different unit price standards and found that the unit price is more than 200 yuan, and the fixed assets below 500 yuan only account for 0.6-1% of the total value, and most of them are More fluid instrumental mechanical equipment. In order to meet production needs and concentrate on managing major fixed assets, the standard for the allocation of fixed assets should be appropriately increased to five hundred yuan, eight hundred yuan, or one thousand yuan. For the division of fixed assets and low-value consumables, in addition to the specified period of use and the unit price limit, the provincial-level competent authority shall compile the catalog of industrial fixed assets and low-value consumables according to the situation of the subordinate enterprises.