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经济属性乃经济事物所具有的性质和特点。折旧基金的经济属性是什么呢?经济界的观点不一。有人认为:折旧基金只是一种补偿基金,它没有什么别的效用;有人认为:折旧基金具有二重性,既是补偿基金,又是积累基金;还有人认为:在某种意义上来说,折旧基金完全属于积累基金。搞清折旧基金的经济属性,在理论上是十分必要的,对现实的经济工作也具有重要的指导意义。
Economic attributes are the nature and characteristics of economic things. What are the economic attributes of depreciation funds? The economic community has different opinions. Some people think: depreciation fund is just a kind of compensation fund, it has no other utility; Some people think: depreciation fund has the dual nature of both the compensation fund, but also the accumulation of funds; Some people think: in a sense, depreciation fund belongs entirely Accumulation of funds. To find out the economic attributes of the depreciation fund is theoretically necessary and has important guiding significance for the actual economic work.