当前工业企业固定资产耗损价值补偿特别困难,已成为普遍存在的一个严峻的现实问题。(一)固定资产在长期生产过程中,一直保持它原有的实物形态,但由于不断耗损,其价值部分地、逐渐地减少,形成固定资产折旧。折旧是产品成本的一项内容,随着产品的销售,从销售收入中得到相应的补偿,将这部分得到补偿的折旧费提取并积累起来便 At present, the compensation for the loss of fixed assets in industrial enterprises is particularly difficult, which has become a ubiquitous serious reality. (1) During the long-term production of fixed assets, the original physical form of fixed assets has been maintained. However, due to constant depletion, the value of fixed assets gradually decreases in part and depreciates fixed assets. Depreciation is an element of product cost, with the sale of the product, from the sales income to get the appropriate compensation, this part will be compensated depreciation expense extracted and accumulated