国务院最近发布的《国营企业固定资产折旧试行条例》(以下简称《条例》)是从我国的实际情况出发,针对我国国营企业设备陈旧落后的现状,通过有计划、有步骤地提高固定资产折旧率,加快设备更新改造的步伐,促进技术进步的一项重要措施,也是我国固定资产折旧制度的一次重大改革.下面就《条例》关于提取折旧的规定,谈谈个人学习的一些体会. 一、提高折旧率,加快设备更新改造步伐建国三十五年来,我国已建成独立完整的国民经济体系,国营企业的固定资产具有相当的实力,但是,与四化建设的需要还很不适应.在现有设备中,有相当数量是年龄老,性能差,效率低,耗能高,自动化程度低,检验测试手段薄弱.赵紫阳同志在五届四次人大会议上所作的政府工作报告指出:“各行各业都要从实际出发,制定正确的技 The “Regulations on the Depreciation of Fixed Assets in State-Owned Enterprises” (hereinafter referred to as the “Regulations”) recently issued by the State Council is based on the actual situation in China and aims at improving the depreciation rate of fixed assets in a planned and step-by-step manner in response to the current backwardness of state-owned enterprises in China. An important measure to accelerate the pace of upgrading equipment and promote technological progress is also a major reform of the depreciation system for fixed assets in China. The following is a discussion of the provisions of the Regulations on the extraction of depreciation and talks about some personal learning experiences. Depreciation rate, accelerating the pace of equipment upgrades Since the founding of the People’s Republic of China 35 years ago, China has built an independent and complete national economic system. The fixed assets of state-owned enterprises have considerable strength, but they are still not compatible with the needs of the four modernizations. Among the equipment, a considerable number are old, poor performance, low efficiency, high energy consumption, low degree of automation, and weak inspection and test methods. The government work report made by Comrade Zhao Ziyang at the Fourth National People’s Congress of the Fifth National People’s Congress pointed out: The industry must proceed from reality and formulate the correct technology