2.确保简单再生产,实行重置价值差异折旧法在生产资料物价指数持续上涨时,固定资产的原始价值与重置价值之间的价格差异异常惊人。据了解,北京一家化工厂1974年进口的30万吨聚乙烯整套设备,总造价2.6亿元,现在重置价值则高出近20倍,这种情形使得固定资产按原始价值计提的折旧额, 2. Ensuring simple reproduction and implementing the replacement value difference depreciation method When the price index on the production data item continues to rise, the price difference between the original value of the fixed assets and the replacement value is surprisingly alarming. It is understood that a 300,000-ton polyethylene plant imported from a chemical plant in Beijing in 1974 had a total cost of 260 million yuan, and the replacement value is now nearly 20 times higher. This situation makes depreciation of fixed assets at their original value. ,