| 水运行业固定资产补偿制度的改革思考 |
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| 引用本文： | 徐剑华.水运行业固定资产补偿制度的改革思考[J].上海海事大学学报,1991(1). |
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| 作者姓名： | 徐剑华 |
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| 作者单位： | 上海海运学院水经所 |
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| 摘 要： | 近几年来,我国出现的通货膨胀,已冲击着水运行业传统的固定资产补偿制度与直线折旧法,使得水运行业的简单再生产也难以维持。为了保证固定资产在价值形态上的完整性,避免固定资产被通货膨胀所吞噬,因此,必须改革原有的固定资产补偿制度,并研究实施定率减值折旧法和资产恢复现值折旧法的可能性。
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| 关 键 词： | 通货膨胀 固定资产 成本 折旧 水运 补偿制度 |
Inflation as a Challenge to the Compensation System of Fixed Assets in Marine Transport Industry |
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| Xu Jianhua.Inflation as a Challenge to the Compensation System of Fixed Assets in Marine Transport Industry[J].Journal of Shanghai Maritime University,1991(1). |
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| Authors: | Xu Jianhua |
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| Abstract: | The high inflation ratein recent years poses a challenge to the traditional compensation system of fixed assets and the straight-line depreciation method in marine transport industry, which sabotages even the simplest reproduction. In order to maintain the integrity of fixed assets in form of value, and to keep them from being devoured by the inflation, the related compensation system has to be reformed. In addition, the feasibility of pursuing the fixed-rate reduced-value depreciation method and the present-worth of asset recovery depreciation accounting method should be studied. |
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| Keywords: | inflation fixed assets cost depreciation water transport compensation institution |
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