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在物价持续上涨的年头,以币值不变的直线法计提折旧低估了企业的固定资产价值,磨损价值也无法从产品(商品)的销售收入中得到足额补偿,不能维持同样规模的再生产,财务结构失去了意义,从而一方面抑减了企业的还债能力;另一方面,使企业的利润发生错误分配;从国家全局来看,使国民收入虚假增长,财政收入“浮肿”。鉴于此必须改变“吃老本”的固定资产计价和折旧办法,建立具有现阶段物价变动时期“特色”的
In the year of rising prices, depreciation based on a straight-line method with a constant currency value underestimates the value of a company’s fixed assets, and the value of wear and tear cannot be fully compensated from the sales revenue of products (goods) and cannot maintain the same scale of reproduction. The financial structure has lost its significance, thus on the one hand, it has reduced the ability of enterprises to repay debts; on the other hand, it has caused the profits of enterprises to be mis-distributed; from the perspective of the state as a whole, it has caused a false increase in national income and fiscal revenue has been “puffy”. In view of this, it is necessary to change the valuation of “fixed assets” and the method of depreciation of fixed assets, and establish a “characteristic” with a period of price changes at the current stage.