目前,乡镇企业的固定资产折旧,一般采用年综合折旧率或年平均折旧额计算,这种方法虽便于掌握,但不够合理,对所计算的产品成本也不够准确。为了进一步深化企业内部改革,健全和完善乡镇企业承包经营责任制,我们认为有必要改变乡镇 At present, the depreciation of fixed assets of township and village enterprises is generally calculated using the annual comprehensive depreciation rate or the annual average depreciation. Although this method is easy to grasp, it is not reasonable and the calculated product cost is not accurate enough. In order to further deepen the internal reform of enterprises and improve and perfect the responsibility system for contracted management of township and village enterprises, we think it is necessary to change the township