摘要
折旧基金属于维持简单再生产的补偿基金，但折旧基金又具有扩大再生产的作用。对此问题，马克思和恩格斯进行过论述，并用数学方法作了具体分析。本文在马克思恩格斯论述的基础上。
It is well known that depreciated funds belong to the compensating funds for maintaining simple reproduction,but it has contribution to the expansion of reproduction.Marx and Angels expounded the issue and made analysis with mathematical data.This paper,based on the theory of Marx and Angels,elaborates further,through mathematical means, the law of depreciated funds contribution to the expansion of reproduction.
出处
《南京师大学报（社会科学版）》
CSSCI
1999年第4期16-21,共6页
Journal of Nanjing Normal University(Social Science Edition)
关键词
折旧基金
固定资产
固定资产使用价值
固定资产原始价值
depreciated funds
fixed assets
utilization value of fixed assets
original value of fixed assets
