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在企业正常经营情况下,合理的折旧和成本补偿制度,是可以实现国有资产的保值的。这种保值,是以保持原有生产规模为界限的。但是,近几年来物价指数连年大幅度上涨,用原有折旧基金无法在实物形态上实现固定资产的补偿和更新,影响了国有资产的保值。太原市发展研究中心在一份材料中列举事实说明“现在企业固定资产的帐面价值与实际价值背离的
In the normal operation of the enterprise, a reasonable system of depreciation and cost compensation can preserve the value of state-owned assets. This kind of hedging is based on keeping the original production scale as the limit. However, in recent years, the price index has risen sharply in recent years. With the original depreciation fund, it is impossible to realize the compensation and renewal of fixed assets in physical form, thus affecting the preservation of state-owned assets. Taiyuan Development Research Center in a material cited facts that ”Now the book value of corporate fixed assets deviate from the actual value