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自从实行新的国民经济核算体系以来,工业作为主要的物质生产部门,是国民生产总值的主要创造者.因此工业增加值的计算问题也就成为工业统计专业中的一个重要指标。 按照现行工业统计制度规定,工业企业固定资产折旧应当归入工业增加值的统计范畴,形成工业企业创造国民生产总值的一部分,而且几年来一直也是这样计算的,这也是与国际经济核算接轨的一项重要内容。但是几年来的工业统计工作实践,使笔者对固定资产折旧的
Since the implementation of the new national economic accounting system, industry as the main material production sector has been the main creator of gross national product. Therefore, the calculation of industrial added value has become an important indicator in the industrial statistics profession. According to the provisions of the current industrial statistical system, the depreciation of fixed assets of industrial enterprises should be included in the statistical category of industrial added value, forming part of the gross national product of industrial enterprises, and this has been calculated for several years. This is also in line with international economic accounting. An important content. However, the practice of industrial statistics in the past few years has enabled the author to depreciate fixed assets.