《财会通讯》1991年第4期刊出何子衡同志《建议改进乡镇企业固定资产折旧和投资基金核算》一文,读后觉得该文对现行乡镇企业会计制度有关规定的评论是值得商榷的。一、关于固定资产折旧的核算。何文对现行会计制度规定的折旧核算方法提出了三大问题:一曰不符合会计原理;二曰折旧得不到足额的补偿;三曰不提固定资产补偿基金,会造成企业虚增盈利。笔者认为何文是以企业设置折旧的补偿基金时的核算方法为标准来评论的,就难免射不中的,甚至把本来正确的核算方法反而看成是错误的了。笔者认为:(1)一项经济业务的帐务处理方法是否符合会计原理,要看它是否正确反映了资金运动的实际。企业计提的固定资产折旧费在从销售收入中得到补偿后,对这部分资金的管理有两种办法:第一种是不建立折旧的补偿基金,让它留在流动资金中参加周转,在需要更新固定资产时,即以现有的货币资金支付。第二种是建立折旧补 In the fourth issue of the “Accounting Newsletter” 1991 issue of Comrade He Ziheng’s “Proposing to Improve the Depreciation of Fixed Assets in Township Enterprises and the Accounting of Investment Funds,” I read that the article’s comments on the current regulations on the accounting system for township and township enterprises are debatable. I. Accounting for depreciation of fixed assets. He Wen put forward three major problems in the depreciation accounting method stipulated in the current accounting system: one does not meet the principle of accounting; second, depreciation does not receive full compensation; and Sanken does not mention fixed assets compensation fund, it will cause the company to inflate profits. . The author believes that He Wen is using the accounting method of the depreciation compensation fund as a standard to comment on the enterprise, and it is difficult to avoid being shot in the middle, and even considers the original correct accounting method to be erroneous. The author thinks: (1) Whether accounting treatment of an economic business accords with accounting principles depends on whether it correctly reflects the reality of the movement of funds. After the fixed assets depreciation fees provided by the company are reimbursed from the sales revenue, there are two methods for the management of this part of the funds: The first is the compensation fund that does not establish depreciation, and allows it to stay in liquidity to participate in the turnover. When a fixed asset needs to be updated, it will be paid in the current monetary fund. The second is to establish depreciation