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无形损耗与折旧的关系问题,在我国经济学界长期存在着争议。本文就这个问题谈谈看法。一、无形损耗的经济实质无形损耗是工业发展过程中由于技术革命而产生的一种经济现象。马克思根据当时资本主义生产方式所引起的巨大生产力和由此带来的固定资本贬值,概括指出:“机器除了
The relationship between intangible loss and depreciation has long been a controversial issue in the Chinese economics community. This article talks about this issue. First, the intangible loss of economic real intangible loss is the industrial development process as a result of technological revolution and an economic phenomenon. According to Marx’s huge productivity and the resulting devaluation of fixed capital resulting from the capitalist mode of production at that time, it was generally pointed out: ”In addition to the machinery