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根据党的十三届七中全会“关于逐步完善企业折旧制度”的建议和我们调查了解的情况,就今后如何进一步完善国营企业固定资产折旧政策,提出如下看法。按照1985年国务院发布的《国营企业固定资产折旧试行条例》和《国营企业固定资产分类折旧年限表》的规定,生产用机器设备平均折旧年限为14年,折旧率为7.2％;房屋建筑物平均折旧年限为40年,折旧率为2.5％。国营工业企业全面推行分类折旧办法后,平均折旧率从4.3％提高到5.3％,全国国营企业的平均折旧率也从4.1％提高到5.1％,分别提高了一个百分点。从总体上看,折旧条例规定的固定资产折旧年限是基本合理的。但从近几年的实际情况看,客观上还存在着某些固定资产折旧年限不合理、固定资产标准偏低、个别企业修理费用率偏低、职工住宅核算尚需改进等问题。但主要问题是折旧基金
Based on the recommendations of the “Partly gradual improvement of enterprise depreciation system” of the party’s 13th CPC Central Committee and our investigation and understanding, we put forward the following views on how to further improve the depreciation policy for fixed assets of state-owned enterprises. According to the Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises and the Schedule of Depreciation of Fixed Assets of State-Owned Enterprises issued by the State Council in 1985, the average depreciation period for machinery and equipment used for production is 14 years, and the depreciation rate is 7.2%; The depreciation period is 40 years and the depreciation rate is 2.5%. After the state-owned industrial enterprises fully implemented the classified depreciation method, the average depreciation rate increased from 4.3% to 5.3%, and the average depreciation rate of state-owned enterprises across the country increased from 4.1% to 5.1%, respectively, by one percentage point. On the whole, the depreciation period for fixed assets as stipulated by the depreciation regulations is basically reasonable. However, from the actual situation in recent years, there are still some problems such as unreasonable years of depreciation of fixed assets, low standard of fixed assets, low maintenance cost rate of individual enterprises, and the need for improvement of employee housing accounting. But the main problem is the depreciation fund