最近,我们对盐城市部分中小企业的固定资产运行状况进行了调查,发现企业固定资产存在着多种侵蚀现象,必须引起高度重视。 1.重置成本增加。在通货膨胀、物价上涨的情况下,企业固定资产重置价格上升,即:按原值和使用年限的折旧难以起到补偿机器设备磨损的作用。据我们对10个行业20户企业的主要固定资产项目分析,以1985年底基数为100,1989年底重置成本为161。最为突出 Recently, we conducted a survey on the operation of fixed assets of some small and medium-sized enterprises in Yancheng City and found that there are many kinds of erosion in the fixed assets of enterprises, which must be highly valued. 1. The cost of replacement increases. In the case of inflation and rising prices, the replacement price of fixed assets in enterprises has increased, that is, the depreciation according to the original value and useful life will not be able to compensate for the wear of machinery and equipment. According to our analysis of the major fixed asset projects of 20 enterprises in 10 industries, the base figure at the end of 1985 was 100, and the replacement cost was 161 at the end of 1989. Most prominent