笔者最近走访了一些专业大户。农村专业户灵敏度高、转产快,他们反映:当前出现企业转产不能收回全部固定资产投资的情况,按原价折旧,更新时买不回原来规模的固定资产。现结合本地一些专业户的变通办法,对固定资产折旧提出以下改革意见: 一、对固定资产既提取折旧基金,又提资产风险基金和时间报酬。这样,既能把固定资产原始价值收回来;又能把企业提前转产所产生的固定资产价值损失,以及由于物价上涨造成固定资产重置价值高于原始价值所造成的损失收回来,以保证有足够的资金进行固定资产更新改造。二、农村专业户往往一家生产多种产品,各种固定资产的使用期有长有短,折旧水平有高有低,产品风险性也有大有小,有的固定资产有效益,有 The author recently visited a number of professional big clients. The rural specialized households have high sensitivity and quick conversion. They report that the current situation in which enterprises can not recover all the fixed assets investment can be recovered. Depreciation is based on the original price, and the original scale fixed assets cannot be purchased when it is updated. Now, in combination with some local professional solutions, we propose the following reforms for the depreciation of fixed assets: I. Both fixed-asset depreciation fund, asset risk fund and time remuneration. In this way, the original value of the fixed assets can be recovered, and the loss of fixed assets resulting from the conversion of the enterprise in advance, as well as the recovery of losses caused by the increase in the price of the fixed assets over the original value, can be guaranteed. Sufficient funds to update and renovate fixed assets. Second, rural professional households often produce a variety of products, the use of various fixed assets have a long period of time, the level of depreciation is high or low, product risk is also small or large, some fixed assets have benefits, there are