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在水利工程中,如何正确认识施工机械折旧问题,需要认真对待。企业要对施工机械设备实行快速折旧,必须让财务中的快速折旧与概预算中的快速折旧同步进行,才能保证折旧基金用于设备的更新改造。实行快速折旧的必要前提是必须改变水利工程承包单价过低的这一普遍现象。
In water conservancy projects, how to correctly understand the problem of depreciation of construction machinery needs to be taken seriously. Enterprises to implement rapid depreciation of construction machinery and equipment, the rapid depreciation in the financial budget must be synchronized with the rapid depreciation in order to ensure that the depreciation fund for the renovation of equipment. The necessary prerequisite for the implementation of rapid depreciation is that it is necessary to change the common phenomenon that the contract price of water conservancy projects is too low.