论文部分内容阅读
随着经济体制的改革,价格体系的改革正在进行。由于物价的调整,特别是能源与原材料价格上涨,使部分工厂产品成本增加,产品销价上涨;又由于实行计划外价格和优质优价政策,也使产品销价上涨。于是产生了这样一种现象:同一规格型号的设备,在价格调整前后的购进价格却不一样。现有的部分设备按购进原值折旧,已经满足不了实物补偿的要求。这是在新情况下产生的价值补偿与实物补偿的矛盾。我认为,为了迅速解决这个矛盾,必须实行递减折旧法。 我们试看近几年来价值补偿与实物补偿的矛盾的情况:
With the reform of the economic system, the reform of the price system is underway. As a result of price adjustments, especially the rise in the prices of energy and raw materials, the cost of some factory products has increased, and the sales price of products has risen. In addition, due to the implementation of unplanned prices and high quality and preferential policies, the sales price of products has also increased. This resulted in a phenomenon in which the purchase price of a device of the same specification and model before and after price adjustment was different. Some of the existing equipment is depreciated according to the original purchase value, and the requirements for physical compensation cannot be met. This is a contradiction between value compensation and physical compensation that arise under new circumstances. I think that in order to quickly resolve this contradiction, we must implement the decrementing depreciation method. We look at the contradiction between value compensation and physical compensation in recent years: