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本文根据马克思的有关论述,从当前世界新科技革命发展的趋势出发,提出了固定资产损耗补偿规律。这一规律有两方面的内容:固定资产的价值损耗是由社会必要损耗所决定;固定资产损耗按照等价原则,通过折旧方式而逐渐得到补偿。文中所提出的“软件固定资产”的损耗和补偿问题,无论在理论探讨上还是在完善我国固定资产管理方式的实践上都是很有意义的。作者认为,应根据固定资产损耗补偿规律的要求,改革现行软件和硬件固定资产的管理制度,摆正固定资产投资与改造的关系,推动企业技术进步。
Based on the relevant expositions of Marx, this paper puts forward the law of compensation for the loss of fixed assets from the trend of the development of new-world science and technology revolution in the world. This law has two aspects: the loss of value of fixed assets is determined by the necessary loss of society; and the loss of fixed assets is gradually compensated according to the principle of equivalence through depreciation. The problem of loss and compensation of “Software Fixed Assets” proposed in this paper is of great significance both in the theoretical discussion and in the practice of perfecting our management of fixed assets. The author believes that according to the requirements of compensation law of fixed assets loss, the current management system of software and hardware fixed assets should be reformed, the relationship between investment and transformation of fixed assets should be put right, and the technological progress of enterprises should be promoted.