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目前,在我国绝大部分企业是按综合折旧率提取固定生产折旧的。这种综合折旧的办法,是过去在破除“繁琐哲学”的干扰下产生的,它不分机器设备和房屋建筑物,统按一个综合折旧率计提折旧,很不合理,应当迅速加以改进。综合折旧率的流弊综合折旧率本身存在着固有的矛盾和缺陷,是显而易见的。它是造成固定资产帐目不实、管理混乱的主要原因之一。具体表现为: 1.脱离现实。企业中固定资产种类众多,而机械设备的名称、型号、规格尤为繁杂,且每个企业各有特点,无论按行业或按
At present, the vast majority of enterprises in China extract fixed production depreciation according to the comprehensive depreciation rate. This method of comprehensive depreciation was created in the past by the interruption of the “complicated philosophy”. It does not divide machinery and equipment and buildings, and the depreciation is calculated based on an overall depreciation rate. This is unreasonable and should be promptly improved. Comprehensive fraud rate The comprehensive depreciation rate itself has inherent contradictions and deficiencies that are obvious. It is one of the main reasons causing the false accounting of fixed assets and management confusion. The concrete manifestations are: 1. Divorce from reality. There are many kinds of fixed assets in an enterprise, and the names, models, and specifications of mechanical equipment are particularly complicated, and each company has its own characteristics, whether by industry or by industry.