| 投资回收期指标若干问题的探讨 |
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| 引用本文： | 刘俊岩,王文远.投资回收期指标若干问题的探讨[J].佳木斯大学社会科学学报,2001,19(5):19-20. |
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| 作者姓名： | 刘俊岩 王文远 |
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| 作者单位： | 1. 佳木斯大学,职业技术学院,黑龙江,佳木斯,154007
2. 北方热电有限公司,黑龙江,鸡西,158000 |
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| 摘 要： | 针对基本建设投资回收期指标的正确计算问题 ,从固定资产折旧基金和我国税金的性质、特点入手 ,阐述了折旧和税金应是投资回收资金的观点 ,并认为流动资金的投资也应列入应回收的总投资的范围
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| 关 键 词： | 投资回收期 折旧 税金 流动资金 |
| 文章编号： | 1007-9882(2001)05-0019-02 |
| 修稿时间： | 2000年12月20 |
The Research of Some Target Problems in the Period of Invest Recovery |
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| LIU Jun-yan.The Research of Some Target Problems in the Period of Invest Recovery[J].Journal of Social Science of Jiamusi University,2001,19(5):19-20. |
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| Authors: | LIU Jun-yan |
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| Abstract: | The passage sets forth that depreciation and taxation should be invest recovery fund from the character of the fixed assets' depreciation fund and tax revenue of our country and countering the target's correct counting problems in the course of recovery of capital construction invest. It analyses the invest of circulating fund should also be listed into the total invest range in order to comment well on the result of capital construction invest. |
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| Keywords: | the period of invest recovery depreciation taxation circulating fund |
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