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国务院颁发的《全民所有制工业企业承包经营责任制暂行条例》,明确提出了对生产性固定资产增殖的承包要求是非常必要的。增殖的函义是什么?怎样正确理解?现在认识不一,大体上有以下三种理解:①在承包期内生产性固定资产原值有所增加;②在承包期内固定资产净值有所增加;③承包期内生产性固定资产净值与原值之比有所增加。我认为,上述①、②两种理解,即无论是净值或原值的增加都不能较好地表述企业生产性固定资产的状态不能起到加速企业技术改造的作用,因而是不妥当
The Provisional Regulations on Contracted Management Responsibility System for Ownership-Owned Industrial Enterprises issued by the State Council clearly states that the contracting requirements for the proliferation of productive fixed assets are very necessary. What is the meaning of multiplication? How to understand correctly? Now that there is a difference in understanding, there are basically three kinds of understanding: 1 The original value of productive fixed assets has increased during the contracting period; 2 The net value of fixed assets has increased during the contracting period ;3 The ratio of the net value of productive fixed assets to the original value has increased during the contracting period. In my opinion, the above two understandings of 1,2 mean that neither the net value nor the increase in the original value can better describe the status of the productive fixed assets of the enterprise and cannot play the role of accelerating the technological transformation of the enterprise. Therefore, it is inappropriate.