现行供销、商业财务会计制度规定,企业的家具用具,用流动资金购置,实行“五成摊销法”。实行以来,虽然对企业家具用具的管理起了一定的作用,但对企业的经济核算、经济效果和经济利益很不利。一是扩大了企业的非商品资金占用,严重影响了流动资金的周转,由于供销企业的家具用具使用年限较长,加上业务发展需要,长年累月添置,占用企业流动资金越来越多,对流动资金周转的影响也越来越严重。据调查,湖南宁乡县道林等一些基层供销社。在五十年代和六十年代初期购进单价在十元以上的家具用具,除计量用的磅秤等部分品种因腐蚀废弃外,其余至今仍在使用。其中办公桌,床、柜、货架等估计还可继续使用很多年。湖南省 The current supply and marketing, commercial financial accounting system stipulates that the company’s furniture and appliances shall be purchased with liquid funds and the “five percent amortization method” shall be implemented. Since its implementation, although it has played a certain role in the management of furniture for enterprises, it has been detrimental to the economic accounting, economic effects and economic interests of enterprises. First, the expansion of non-commodity capital occupations of enterprises has seriously affected the liquidity turnover. As the supply and marketing companies have a longer period of use of furniture, coupled with the needs of business development, many years of purchases, occupying more and more liquidity of enterprises, the flow The impact of cash flow is also getting worse. According to the survey, some grass-roots supply and marketing cooperatives such as Daolin in Ningxiang County, Hunan Province. In the 1950s and early 1960s, furniture fittings with a unit price of more than ten yuan were purchased. Except for scales used for measurement, some types of scales were scrapped due to corrosion, and they were still in use. Among them, desks, beds, cabinets, shelves, etc. are estimated to continue to be used for many years. Hunan Province