摘要
折旧是成本的重要组成部分，也是生产和建设重要资金来源，正确计提和运用折旧资金与企业的经济效益直接相关。“八五”以来，四川石油管理局按照折旧的经济概念强化了价值观念，突出了效益管理，加强了基础工作，实施了监督和重点考核，初步理顺了产权关系，资产管理改革取得了积极有效的成果。正确计提折旧必须进一步转换观念，不断提高人员素质，健全机构，以科学、规范化管理为基础，以三级单位为重点，统一界定计提折旧范围，抓好基层单位的核算工作，才能持续有效地提高国有资产管理水平。
Depreciation charge is an important port of cost and one of the course of production and construction funds. It has a direct bearing on enterprise's economic benefit correctively calculating, extracting and applying depreciation funds,Sine'the 8th Five-Year Plan', in the light of depreciation economic concept, property right relations have been preliminarily agement, unitedly delimiting the range of calculating and extracting depreciationg charge and doing basic unit acconuting well to effectively raise national assets management level.
出处
《天然气工业》
EI
CAS
CSCD
北大核心
1995年第5期81-83,共3页
Natural Gas Industry
