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长期以来,我国国营企业固定资产没有得到应有的补偿,净值不断降低,新度素数不断减少,相当一部分原有固定资产价值转化为利润进入了分配领域,从而“吃”了国家的“老本”。造成这种情况的主要原因何在? 一、折旧年限过长。据统计,我国工业企业折旧率1953——1984年处在3.7％至4.6％之间,1985年,国务院发布《国营企业固定资产折旧试行条例》后,表面上看,折旧率有提高,即1985——1990年处在5％至5.3％之间,但实际是下降的。以1988年为例,全国国营工业企业提取的折旧额,
For a long time, the fixed assets of China’s state-owned enterprises have not been properly compensated, the net value has been continuously reduced, the new prime number has been continuously reduced, a considerable part of the original value of fixed assets has been transformed into profits in the distribution field, and thus “eat” the country’s “old books”. ". What are the main reasons for this? First, the depreciation period is too long. According to statistics, the depreciation rate of industrial enterprises in China between 1953 and 1984 was between 3.7% and 4.6%. After the State Council promulgated the Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises in 1985, the depreciation rate on the surface increased, ie, 1985. - Between 5% and 5.3% in 1990, but it actually fell. Take 1988 as an example, the amount of depreciation collected by state-owned industrial enterprises in the country,