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本文通过对折旧的概念和作用、收费公路资产的特点、政府还贷公路企业的建设经营状况、经济负担、运转模式,现行国家公路收费政策、财务会计政策分析,提出了收费公路资产应当计提负折旧的观点;并对计提负折旧在促进企业账实相符、改善企业财务状况和经营成果、有利于企业对外融资、确保国有资产保值增值,有利于抑制经营性公路暴利行为,增加国家税收,实现两类企业公平竞争等方面现实意义进行了阐述。
Based on the concept and function of depreciation, the characteristics of toll road assets, the construction and operation status, economic burden, mode of operation, the current national highway toll policy and financial accounting policy, the paper puts forward that toll road assets should be accrued Negative depreciation point of view; and the provision of negative depreciation in promoting business accounts match, improve corporate financial position and operating results, is conducive to corporate foreign financing, to ensure the preservation and appreciation of state-owned assets, is conducive to inhibiting the operation of highway profits, increase national tax revenue , To achieve fair competition between the two types of enterprises, etc. are described in the practical significance.