论文部分内容阅读
为适应对外开放形势的需要,尽快与国际惯例接轨,1993年7月,我国在保留过去直线折旧法的基础上,对在国民经济中具有重要地位、技术进步快的电子生产企业、船舶工业和船舶运输企业、生产“母机”的机械企业、飞机制造企业、汽车制造企业和汽车运输企业、化工生产企业和医药生产企业以及其他经财政部批准的企业允许其采用加速折旧法。加速折旧法是刺激投资的主要经济杠杆之一,客观上也促进了科学技术在生产经营上的应用。可以采用加速折旧的方法有余额递减法、双倍余额递减法、年数总和法。我国《企业会计准则》、《企业财务通则》规定可以使用双倍余额递减法和年数总和法两种方法。这两种方法在我国允许使用不到四年的时间,正确认识加速折旧法的意义,对促进企业财务管理具有重大作用。
In July 1993, on the basis of retaining the straight-line depreciation law in the past and adapting itself to the needs of opening up to the international conventions as soon as possible, the electronic manufacturing enterprises, shipbuilding industry and shipbuilding industry, which have an important position in the national economy and have made rapid technological progress, Shipbuilding enterprises, machinery enterprises producing “parent machines”, aircraft manufacturers, automobile manufacturers and automobile transport companies, chemical manufacturers and pharmaceutical manufacturers as well as other enterprises approved by the Ministry of Finance are allowed to adopt the accelerated depreciation method. Accelerated depreciation method is one of the main economic levers to stimulate investment, and objectively promoted the application of science and technology in production and operation. Accelerated depreciation method can be used to reduce the balance of law, double declining balance method, the sum of years. China’s “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance” can be used two methods of double declining balance and the sum of years. Both of these two methods allow us to use less than four years in our country, correctly understand the meaning of accelerated depreciation law, and play an important role in promoting enterprise financial management.