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乡镇企业在实行承包经营责任制后,有的承包人为了完成和超额完成承包指标,加班加点生产,使机器设备昼夜不停地超负荷运转,往往造成设备提前报废。目前我省乡镇企业统一实行使用年限折旧法,年综合折旧率为10％。在实行承包经营超负荷运转的乡镇企业,不足以补偿固定资产的磨损价值,无法维持简单再生产。笔者认为,在实行承包经营超负荷运转的乡镇企业,应按产品生产数量或设备工作时间提取固定资产折旧。其计算公式如下:
After the township and village enterprises have implemented the responsibility system for contracted management, some contractors, in order to complete and over-complete the contractual indicators, overworked and increased production, making machinery and equipment overloaded around the clock, often causing equipment to be scrapped in advance. At present, the township and township enterprises in our province implement the depreciation method of their useful life. The annual comprehensive depreciation rate is 10%. The township and township enterprises that have implemented overloaded operations under contracted operations are not sufficient to compensate for the wear value of fixed assets and cannot sustain simple reproduction. The author believes that in the township and township enterprises that have undertaken contracted operations over-loaded, depreciation of fixed assets should be based on the number of products produced or the working hours of equipment. The formula is as follows: