在通货膨胀的情况下,采用传统的折旧核算办法,致使固定资金的补偿严重不足,为了解决这一问题,有人提出了建立“固定资产补偿基金”或采用“保值——折旧法”。笔者认为,这些方法虽可行,但只是权宜之计。要从根本上缓解当前固定资金补偿不足的矛盾,对固定资产必须按重置价值(或现行成本)计价,并据以计提固定资产折旧。因此,建议允许企业定期对固定资产按重置价值进行调整。为不过多地加大企业财会人员的工作量,以三到四年调整一次为宜。这样能比较合理地确定企业利润,客观地评价企业的经济效益。具体调整方法举例说明如下: In the case of inflation, the use of traditional depreciation accounting methods, resulting in serious shortage of fixed fund compensation, in order to solve this problem, it was proposed to establish a “fixed asset compensation fund” or the use of “hedge - depreciation method.” The author believes that although these methods are feasible, they are only expedient. We must fundamentally ease the current lack of compensation for fixed funds. Fixed assets must be valued at the replacement value (or current cost), and the depreciation of fixed assets should be accrued. Therefore, it is recommended that companies be allowed to adjust their replacement assets on a regular basis. In order not to increase the workload of corporate accounting personnel, it is advisable to adjust it once in three to four years. This can reasonably determine the corporate profits and objectively evaluate the economic benefits of the company. The specific adjustment method is illustrated as follows: