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一、侵蚀的表现及影响 1.重置成本增加。近几年来经济生活中出现了通货膨胀、物价上涨的新情况,致使固定资产重置价格上升,重置一台同样的设备,必须用比原值更多的资金。按原值和使用年限计算的折旧难以起到补偿固定资产损耗的作用。据我们对10个行业20户企业的主要固定资产项目的统计分析,以1985年底为基数,1989年底重置成本为161％,按规定的年综合折旧率5％计算,四年中企业固定资产因物价上涨而被无形侵蚀900万元。最为突出的是轻工企业。受物价上涨的损失最大,重置成本达256.73％。
First, the performance and impact of erosion 1. Replacement costs increase. In recent years, there have been new cases of inflation and rising prices in economic life, which have caused the replacement price of fixed assets to rise. To replace a similar piece of equipment, more money must be used than originally required. Depreciation based on original value and useful life can hardly compensate for the loss of fixed assets. According to our statistical analysis of the main fixed asset projects of 20 enterprises in 10 industries, based on the end of 1985, the replacement cost at the end of 1989 was 161%, and the calculated annual comprehensive depreciation rate was 5%. Intangible erosion of 9 million yuan was caused by rising prices. The most prominent is the light industry enterprises. The highest loss was caused by rising prices, and the replacement cost reached 256.73%.