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政府投融资平台企业不仅是地方基础设施建设的具体实施者,而且是政府职能与市场规律相联系的关键对接点,它极大地推动着地方经济的发展,加强了地方基础设施建设的力度,在我国应对金融危机、扩大内需、加快城市建设等方面发挥了重要作用。而在为政府进行非经营性基础设施建设时所形成的资产是否应计提折旧的问题引起了社会各界的广泛关注。本文针对此问题展开了探讨,希望能够对政府投融资平台企业为政府建设非经营性基础设施所产生资产的折旧与摊销问题研究提供一定的参考。
The government investment and financing platform enterprises are not only the specific implementers of local infrastructure construction, but also the key docking points for the linkage between government functions and market laws. They greatly promote the development of local economy and strengthen the construction of local infrastructure. China has played an important role in coping with the financial crisis, expanding domestic demand and accelerating urban construction. The issue of whether depreciation should be accrued for the assets formed when building non-commercial infrastructure for the government has aroused widespread concern in the community. This article has carried on the discussion to this question, hoped that can provide the certain reference to the government investment and financing platform enterprise for the government to study the depreciation and the amortization of the assets that the non-profit infrastructure produces.