固定资产合理折旧率的确定,是一个关系到固定资产技术更新和技术改造、价值补偿和物质替换、劳动手段的使用效果及其自身现代化步伐的大问题。现在,我就这个问题谈几点意见。一、关于确定合理折旧率的几个因素按照马克思的论述,折旧率的水平是由固定资产自身的价值和它的使用寿命即“执行职能的平均持续时间来计量”。“不管耐用的程度如何,劳动资料转移的价值总是和它的全部职能时间成反比”的。考虑到固 The determination of the reasonable depreciation rate of fixed assets is a big issue that concerns the technical innovation and technical transformation of fixed assets, the compensation and material replacement of fixed assets, the effects of using the means of labor and the pace of their own modernization. Now, I have some comments on this issue. I. Several Factors on Determining a Reasonable Depreciation Rate According to Marx’s argument, the level of depreciation rate is measured by the value of the fixed assets themselves and its useful life, ie, the “average duration of the executive functions”. “Regardless of the degree of durability, the value of labor data transfer is always inversely proportional to its full functional time”. Taking into account the solid