近些年来,从中央到地方,在为搞活大中型企业而制定的一系列政策中,都有一条“要加速企业固定资产折旧”的措施。1989年国家财政部在修改重订的《国营工业企业会计制度》中也给予新的规定:“已经动用,但尚未办理移交手续的固定资产,可先按估计价值记帐。”从而使业已使用尚未办移交手续的固定资产也能及早提取折旧基金,尽快收回投资。制定这些政策,目的是为使企业摆脱技术进步迟缓,后劲乏力的困境,为企业能不断更新设备,进行技术改造,在资金积累上创造条件。也确有一些企业,咬紧牙关用足这些政策,从而使企业形成“产品有竞争力,技术有开发力,资产有增殖力,对市场有应变力”的活力。但是,笔者在申办大中型企业的企业划型工作中,从有关部门获悉,目前我国仍有为数不少的大中型企业,不要说争取用足“加速折旧”的政策,就是对已使用的固定资产,往往也利用种种借口拖延入帐,以此推迟折旧,少摊成本,谋 In recent years, from the central government to local governments, in a series of policies formulated to invigorate large and medium-sized enterprises, there is a measure to “accelerate the depreciation of fixed assets of enterprises”. In 1989, the Ministry of Finance of the People’s Republic of China also provided new regulations in the revised “State-owned Industrial Enterprise Accounting System.” “The fixed assets that have been used but have not yet gone through the transfer formalities may be booked at the estimated value first.” The fixed assets that have not been transferred yet can also withdraw the depreciation fund as soon as possible and recover the investment as soon as possible. The purpose of formulating these policies is to enable enterprises to get rid of the difficulties of slow technological progress and weak stamina, and for enterprises to constantly update their equipment and carry out technological transformation to create conditions for capital accumulation. There are also some enterprises that have used these policies to ensure that enterprises have the vitality of “products that are competitive, technologies that are available for development, assets that have a capacity for proliferation, and that have a strain on the market”. However, the author learned from the relevant departments in the company’s plan to bid for large and medium-sized enterprises. At present, China still has a large number of large and medium-sized enterprises, not to mention the policy of using “accelerated depreciation”, that is, the fixed Assets are often delayed by using various excuses to delay depreciation and reduce costs.