| 深化固定资产折旧制度改革的几点思考 |
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| 引用本文： | 龚业勤.深化固定资产折旧制度改革的几点思考[J].兰州大学学报(社会科学版),1996(1). |
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| 作者姓名： | 龚业勤 |
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| 作者单位： | 兰州商学院投资经济学系 |
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| 摘 要： | 本文着重分析了我国固定资产折旧制度存在折旧率偏低、计提方法落后;以原值为基础计提折旧,未考虑物价变动影响;折旧的实现数远低于计提数;补偿不足,企业更新改造步履艰难等问题,提出深化折旧制度改革应尽快解决国有资产人格化的代表缺位问题;解决价格变动影响和充分考虑无形损耗以及严格财经纪律,防止制度外流失等方面的建议。
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| 关 键 词： | 折旧率 价格因素 无形损耗 更新改造 国有资产 |
A Study on Further Reform of Fixed Assets Depreciation System |
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| Gong Yeqing.A Study on Further Reform of Fixed Assets Depreciation System[J].Journal of Lanzhor University(Social Sciences),1996(1). |
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| Authors: | Gong Yeqing |
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| Institution: | Gong Yeqing |
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| Abstract: | This paper focuses on analyzing the low depreciation rate and backward valuation method of depreciation system in grovernment-owned assets in China. The author has not taken the influence of price fluctuation and the economie "externalityn" into account on the basis of the original cost. The author is for hastening the reform of the present depreciation system and the method of government-owned assets calculation. The author suggests that the price fluctuation and moral depreciation be seriously, and considered strict regulations in financial discipline be adopted. |
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| Keywords: | depreciation rate price factor moral depreciation renewal and alter government-owned assets |
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