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最近国务院发布《国营企业固定资产折旧试行条例》,对加强企业固定资产管理,提高使用效率,正确计提折旧,合理使用折旧基金,确保设备更新和技术改造必将起到积极的作用。固定资产基本折旧问题,是一个比较复杂的问题,它是生产费用的构成部分,对产品成本有着直接的影响,关系到企业的盈利水平和国家财政收入。因此,正确贯彻固定资产折旧条
Recently, the State Council promulgated the “Regulations for the Depreciation of Fixed Assets of State-owned Enterprises”, which will surely play a positive role in strengthening the management of fixed assets of enterprises, improving the efficiency of utilization, correctly depreciating depreciation funds, rationalizing the use of depreciation funds, and ensuring equipment renewal and technological transformation. The basic depreciation of fixed assets is a complex issue. It is an integral part of production costs and has a direct impact on product costs, and affects the profitability of enterprises and the state revenue. Therefore, the correct implementation of depreciation of fixed assets