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现行制度规定,未使用、不需用固定资产不提折旧,使得这部分固定资产长期得不到有效利用和妥善处埋。其中一部分固定资产将来要报废时,冲减国家资金,企业不负任何经济责任。因此,我认为有必要对未使用、不需用固定资产也计提折旧,理由有三:(1) 固定资产无论使用与否,都会发生自然损耗和无形损耗,对这部分损失理应得到补偿。(2) 据初步计算,湖北省1987年未使用,不需用的固定资产达66,975万元,其中闲置的占39.74%。这些闲置的固定资产,大部分是由于企业贪大求全,盲目购置造成的,为了促使企业关心
The current system stipulates that no depreciation is provided for unused or unused fixed assets, making this part of fixed assets not used effectively and properly buried for a long time. When some of these fixed assets are to be scrapped in the future, they will be used to offset state funds, and the company will not bear any economic responsibility. Therefore, I think it is necessary to make depreciation for unused and fixed assets. There are three reasons: (1) Natural and intangible losses occur regardless of whether the fixed assets are used or not, and compensation should be paid to these losses. (2) According to preliminary calculations, Hubei Province was not used in 1987 and the fixed assets without use amounted to 669.75 million yuan, among which idleness accounted for 39.74%. Most of these idle fixed assets are caused by the company’s greed for perfection and blind purchases, in order to encourage business concern.