一,固定资产重估价的必要性我国固定资产核算,长期以来是建立在历史成本(历史价值)的原则基础上的。固定资产按当时购置(或建造)价格作为其原始价值记入帐面后,便“一价定终身”,从此与外界市场价格完全脱离,长期保持不变,直到报废。近年来,随着经济体制改革的深化,理顺价格体系、工资调整、原材料、燃料提价等因素,客观经济环境已有很大变化,这就使固定资产帐面原值过低,与实际价值脱离过多。企业因而少了一块更新设备、维持简单再生产的折旧基金来源。怎么还谈得上加快设备和厂房的技术改造步伐,从而生产出高质量的新产品,赶上发达国家呢? 同时,固定资产帐面原价长期与现价脱节,也 First, the necessity of revaluation of fixed assets The calculation of fixed assets in China has long been based on the principle of historical cost (historical value). After the fixed assets are recorded in the book as their original value at the time of purchase (or construction) price, they will “live forever at one price”, and will be completely separated from the external market prices, and will remain unchanged for a long time until they are scrapped. In recent years, with the deepening of the reform of the economic system, rationalizing the price system, wage adjustments, raw materials, fuel price increases, and other factors, the objective economic environment has greatly changed, which makes the original value of fixed assets book too low, and the actual Excessive value. As a result, companies have reduced the source of a depreciation fund that renews equipment and maintains simple reproduction. How can we talk about accelerating the pace of technological transformation of equipment and plants to produce high-quality new products to catch up with the developed countries? At the same time, the book value of fixed assets has long been out of touch with current prices.