石油企业折旧制度的改革与完善

REFORM AND COMPLETENESS OF OIL ENTERPRISE DEPRECIATION SYSTEM

新增固定资产是对油气工业发展的重要投入，而固定资产的保值、增值又是油气工业发展的前提。油气工业企业现行折旧制度折旧率偏低，折旧方法单一，未考虑设备的无形磨损和设备占用资金的时间价值、通货膨胀等因素，加之折旧制度不健全，使企业不能针对具体设备采取灵活、有效和健全的折旧方式提取折旧费。面对这些问题，应遵循市场经济客观规律，借鉴发达国家的经验，按固定资产的重置价值适当提高折旧率，并加强对固定资产折旧提取和使用的监督管理，使国有资产保值增值。

Lower depreciation rate, unitary depreciation method, without considering facilities invisible abraion and temporal value of used capital, currency inflation as well as that imcomplete depreciation system makes the enterprises unable to adopt flexible, effective and complete depreciation pattern to extract depreciation fund according to certain facilites are the main problems of current depreciation system of oil-gas enterprises. The measures to solve the problems such as using the experiences of developed countries in the light of market economic laws, appropriately raising depreciation rate according to the reset value of fixed assets, strengthening the depreciation extract and management of the fixed assets to let the national assets keep value and increase value are proposed out.