《国营企业固定资产折旧试行条例》国务院已发布实行。《条例》改革了国营企业固定资产折旧基金的提取方法,调高了折旧率,提出了加强管理折旧基金的要求。《条例》的贯彻实施,对于促进技术进步,搞好现有企业的技术改造,加强固定资产的核算管理,加速国民经济的发展,将起到积极的作用。这是以城市为重点的全面经济体制改革中的一项重要内容。我们一定要认真学习,坚决执行。我国原来的固定资产折旧率主要是根据固定资产的物理寿命确定的。由于没有 The State-owned Enterprise has promulgated the Regulations on the Trial Implementation of Depreciation of Fixed Assets by State-owned Enterprises. The “Regulations” have reformed the method of withdrawing fixed assets depreciation funds from state-owned enterprises, raised the depreciation rate, and put forward the requirement of strengthening the management of depreciation funds. The implementation of the “Regulations” will play an active role in promoting technological progress, improving the technological transformation of existing enterprises, strengthening the accounting management of fixed assets and accelerating the development of the national economy. This is an important part of the overall economic reform that focuses on cities. We must seriously study and resolutely implement it. The original depreciation rate of fixed assets in China is mainly determined by the physical life of fixed assets. Because no