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经济寿命分析,作为长期投资决策中固定资产投资决策的一个重要内容,一方面可以分析项目本身的经济使用期限,另一方面也对不同方案之间的比较选择提供了一种切实可行的方法,其积极的作用正愈来愈受到广泛的重视。但也不可回避,在经济寿命分析的过程中还存在着许多要求不严、分析较为粗糙、结果失真的问题,从而导致分析结果和实际相差甚远。如本应提前报废的固定资产一直在使用,并在计算中还表现为良好的指标水平;而考虑税负减免等因素的影响本应及早采用的方案却被束之高阁等。所以有必要对固定资产经济寿命分析本身的内容作一全面而细致
Economic life-span analysis, as an important part of the decision-making on investment in fixed assets in long-term investment decision-making, can not only analyze the economic period of the project itself, but also provide a practical method for the comparison and selection of different options. Its positive role is receiving more and more attention. However, it can not be evaded. In the process of economic life-span analysis, there are still many problems that are not rigorous, the analysis is rough, and the result is distorted. As a result, the result of analysis is far from the actual. If the fixed assets that should have been scrapped ahead of time have been in use and have also shown good indicators in the calculation, the consideration of such factors as tax relief and other factors that should have been adopted earlier has been shelved. Therefore, it is necessary to make a comprehensive and meticulous examination of the contents of the economic life analysis of fixed assets itself