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《财会通讯》1989年第7期刊出林宪同志“企业的国拨资金如何保值”一文,其中对国拨流动资金的保值意见和办法是很有见地的,而对国拨固定资金保值提出的两种办法却太繁琐,而且经常变动固定资产原值,也是不妥的。我的意见是: 第一方案。在固定资产科目下增设固定资产原值和固定资产保值两个二级科目。根据企业1988年以来每年年末国拨周定资金数额,按当年国家公布的物价指数,计算固定资产保值额。借记固定资产—固定资产保值科目;贷记固定基金科目。今后每年年末照此办理。然后,每月末根据固定资产保值帐面总额,按年6％的综合折旧率提取折旧。借记固定基金科目;贷记折旧科目。同时,根据当月按固定资产原值所提折旧及其价值转移到各对象的比例,来分摊按固定资
In Article 7 of the “Financial Communications” 1989 issue of Comrade Lin Xian, “The State’s Disbursement of Capital by Enterprises, How to Preserve Value,” which is very insightful about the state-preservation of liquidity and the measures for maintaining the value of the state funds, and it is proposed for the preservation of fixed capital by the State. The two approaches are too cumbersome and it is not appropriate to constantly change the original value of fixed assets. My opinion is: First plan. Under the fixed assets subject, two primary and secondary fixed assets are added. According to the amount of funds set aside by the state at the end of each year since 1988, according to the country’s published price index, the value of fixed assets will be calculated. Debit Fixed Assets - fixed assets hedged; credit fixed fund accounts. This will be handled at the end of each year in the future. Then, at the end of each month, based on the total book value of the fixed assets, depreciation is calculated based on the comprehensive depreciation rate of 6%. Debit fixed fund accounts; credit depreciation accounts. At the same time, according to the proportion of the depreciation and value of the fixed assets that were transferred to each