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固定资产在使用过程中,不仅应该从价值形态上,而且也应该在实物形态上使固定资产得到补偿。但是,由于近期物价上涨,按照目前的折旧制度,固定资产在完成一次循环以后,所提取的折旧基金,仅仅在货币形态上补偿固定资产的原值,并不能同时在实物形态上得到补偿。例如:我国企业的大部分固定资产,是由国家无偿拨给或调入的,也有一部分是按国家计划价格购置的,这些固定资产都以国家计划价格列帐,现在按照历史成本计提折旧,即使在若干年后,提足了固定资产原值金额,也远远不足以在市场上按现行价格重置同类固定资产。这样,其后果显然是造成成本虚降,利润虚增,并把这部分虚增的利润,在职工、企业和国家之间进行初
In the process of using fixed assets, not only the value form but also the physical form should be used to compensate fixed assets. However, due to the recent increase in prices, according to the current depreciation system, the depreciated funds that are drawn after the completion of a cycle of fixed assets only compensate the original value of the fixed assets in the form of currency and cannot be compensated at the same time in the physical form. For example, most of the fixed assets of China’s enterprises are allocated or redeployed by the state, and some are purchased at the national planned price. These fixed assets are all accounted for at the national plan price, and are now depreciated at the historical cost. Even after a certain number of years, raising the original value of fixed assets is far from enough to reset similar fixed assets at current prices in the market. In this way, the consequences are obviously caused by a virtual drop in costs, inflated profits, and the inflated profits of this part will be carried out among employees, enterprises and countries.