摘 要
随着我国科技的进步和经济的快速发展,固定资产折旧研究日益受到人们的重视。因为固定资产折旧是企业资产管理的一个重要组成部分,关系到固定资产的经济寿命和经济效益,也关系到宝鸡石油钢管有限责任公司的设备更新能力和生产效率的提高,最终影响到宝鸡石油钢管有限责任公司的经营利润和经济效益。基于此,国内外不少学者从多个角度对折旧问题进行了研究,但研究内容主要集中在固定资产折旧理论和折旧方法的定性研究方面。近年来,也有少数学者对有关固定资产折旧的计量模型问题进行了一定的探索,但所提出的计量模型主要是针对宝鸡石油钢管有限责任公司固定资产有形损耗的计量。值得提及的是,随着科技的进步和经济的快速发展,固定资产的无形损耗问题日益突出,无形损耗的量化问题也引起了理论界的极大关注,但现有研究尚未取得实质性进展。
本课题以固定资产折旧的相关理论为指导,通过文献回顾,综合分析了现有宝鸡石油钢管有限责任公司的固定资产折旧方法,全面分析了宝鸡石油钢管有限责任公司固定资产折旧对企业利润影响因素,结合我国现行的折旧政策,重点研究宝鸡石油钢管有限责任公司固定资产无形损耗的科学计量问题,以期为固定资产折旧的研究提供新的研究思路。本文的主要结果有以下三个方面进一步完善了固定资产折旧理论。在阐述固定资产折旧基本理论的基础上,重点分析研究了无形损耗的影响因素和量化问题,在一定程度上弥补了我国目前在此问题上的研究不足。
关键词： 固定资产折旧, 折旧模型, 企业利润
Abstract
With the progress of science and technology and the rapid development of economy,the depreciation of fixed assets is paid more and more attention by people. Becausethe depreciation of fixed assets is an important part of enterprise asset management,related to the fixed assets of the economic life and economic benefits, but also related to the enterprise equipment update and production efficiency improvement, and ultimately affect the operating profit of the enterprises and economic benefits. Based on this, many scholars at home and abroad have studied the issue of depreciation from many angles, but the research content mainly focuses on the qualitative research of the theory of depreciation of fixed assets and depreciation methods. In recent years, there are a few scholars on the fixed asset depreciation of the measurement model of the problem of a certain
The proposed measurement model is mainly aimed at the measurement of the physical loss of fixed assets. Worth mentioning is that with the rapid development of economy and the progress of science and technology, fixed assets intangible loss problems have become increasingly prominent and intangible loss quantification problem also caused great concern of the theoretical circle, but existing research has not made substantive progress.
This paper related to the theory of depreciation of fixed assets as a guide, through the review of literature, a comprehensive analysis of the existing fixed assets depreciation method, a comprehensive analysis of the factors of depreciation of fixed assets on corporate profits, combined with China’s actual depreciation policy, focus on fixed assets without the scientific measurement of loss shape. In order for depreciation of fixed assets to provide new research ideas. The main results of this paper are the following three aspects to further improve the theory of fixed assets depreciation. On the basis of explaining the basic theory of depreciation of fixed assets, this paper mainly analyzes the influence factors and quantitative problems of intangible losses, and makes up the deficiency of the research on this issue.
Key words: fixed assets depreciation, depreciation model, enterprise profit
目录
2.2.1领导重视程度不够，财务人员在固定资产折旧业务素质较低
4固定资产不同折旧方法对宝鸡石油钢管有限责任公司利润的战略选择和建议
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