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我国关于无形损耗的争论,主要集中在三个问题上: (一)社会主义制度下是否存在无形损耗? (二)对无形损耗应该不应该补偿?(三)如应补偿,又如何补偿?本文力图从理论和实践两方面,就以上问题作一些探讨。一、无形损耗的两种形式及其存在的客观原因固定资产的无形损耗是指固定资产在其有效使用期内因技术进步而引起的价值贬损。它有两种情况:第一,由于劳动生产率提高,使同种结构的机器的再生产费用降低,引起原有
The debate about intangible loss in our country mainly focuses on three issues: (1) Is there any intangible loss under the socialist system? (2) Should the intangible loss be not compensated? (3) How to compensate if it should be compensated? Trying to make some discussions on the above issues from two aspects of theory and practice. I. The Two Forms of Invisible Losses and the Objective Causes of Their Existence The intangible loss of fixed assets refers to the devaluation of fixed assets caused by technological progress during their effective service life. There are two situations: First, due to the increase of labor productivity, the reproduction cost of machines of the same kind of structure is reduced, causing the original