近年来,由于通货膨胀等因素的影响,我国企业普遍存在着所提折旧基金不足以解决固定资产的更新重置问题。为此,理论界提出了许多解决该问题的设想,其中最主要一条就是按物价指数计提固定资产保值基金。以此来弥补固定资产重置时由于价格上涨而产生的资金不足。我们认为:这种设想的出发点是好的。然而这一设想却是不现实的。因为: 1、从世界范围看。尽管许多国家都不同程度地发生过通货膨胀,但其膨胀所持续的时间大都在三年以下,超过三年的只是少数。就我国而言,真 In recent years, due to the influence of inflation and other factors, the depreciation funds mentioned in our country are not enough to solve the problem of renewal and resettlement of fixed assets. To this end, theorists have put forward many ideas to solve this problem. The most important one is that the fixed assets value-added fund is made according to the price index. In order to make up for the resettlement of fixed assets due to price increases caused by insufficient funds. We think: The starting point of this assumption is good. However, this idea is unrealistic. Because: 1, from a global perspective. Although inflation has occurred to varying degrees in many countries, its expansion lasted for less than three years, with only a minority remaining for more than three years. For my country, really