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一、固定资产补偿基金不足的原因。企业的固定资产价值补偿有三大来源,即:内部形成的,外部借入的和国家拨入的。但这些资金来源,远远不能满足企业固定资产更新改造的需要。 1.固定资产原值与重置价值相背离。企业固定资产按照历史成本原则计价,帐面原值远远小于现值,靠按原值提取的折旧基金来补偿耗费,大约只能补四分之一左右。 2.有些企业固定资产占用不合理,闲置设备较多。按制度规定,未使用和不需用的设备不提折旧,但尽管不使用,其价值仍然有损耗(有形和无形的),补
I. Reasons for the lack of fixed asset compensation funds. There are three major sources of compensation for the value of fixed assets in an enterprise: internally formed, externally borrowed and nationally allocated. However, these sources of funding are far from meeting the needs of the company’s fixed assets for renovation and transformation. 1. The original value of fixed assets deviated from the replacement value. The fixed assets of enterprises are valued according to the historical cost principle. The original value of the book is far less than the current value. The depreciation fund drawn according to the original value is used to compensate for the consumption, and it can only add about a quarter. 2. Some enterprises have irrational fixed assets and more idle equipment. According to the regulations, unused and unused equipment is not depreciated, but its value is still depleted (tangible and intangible), although it is not used.