| 农业机器折旧方法研究 |
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| 引用本文： | 王奕娇,乔金友,任国强,张庆柱.农业机器折旧方法研究[J].农机化研究,2016(7):129-132,151. |
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| 作者姓名： | 王奕娇 乔金友 任国强 张庆柱 |
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| 作者单位： | 1. 东北农业大学工程学院,哈尔滨,150030;2. 黑龙江省农业机械工程科学研究院,哈尔滨,150081 |
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| 基金项目： | 公益性行业(农业)科研专项(201303011-3-2);大豆产业技术体系机械化岗位科学家“十二五”任务(CARS-04-PS22-1) |
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| 摘 要： | 随着农业机器种类、数量的不断增加及其在农业生产中发挥的重要作用,如何对这类资产进行科学管理进而使其合理利用是值得关注的问题。为此,以我国农业机器类固定资产管理工作中的折旧问题为研究对象,结合折旧特点对折旧方法进行分类,探讨各种折旧方法的适用性及变化规律,为科学地选择折旧方法计提折旧费用及合理地反映农业机器资产的实际价值提供参考。
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| 关 键 词： | 农业机器 折旧 规律变化 适用性 |
The Research on Depreciation Methods of Agricultural Machinery |
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| Wang Yijiao;Qiao Jinyou;Ren Guoqiang;Zhang Qingzhu.The Research on Depreciation Methods of Agricultural Machinery[J].Journal of Agricultural Mechanization Research,2016(7):129-132,151. |
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| Authors: | Wang Yijiao;Qiao Jinyou;Ren Guoqiang;Zhang Qingzhu |
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| Institution: | Wang Yijiao;Qiao Jinyou;Ren Guoqiang;Zhang Qingzhu;Engineering College,Northeast Agricultural University;Scientific Research Institute of Agricultural Mechanical Engineering in Heilongjiang; |
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| Abstract: | It' s a matter to concern about how to carry out the scientific management and reasonable use of the assets, with agricultural machinery kinds and quantities increasing and playing an important role in agricultural production.Tak-ing the fixed assets depreciation management of agricultural machinery as the research object, to investigate the applica-bility and the change law of various methods combined with the characteristics.This can provide reference with deprecia-tion method scientific and the actual value of agricultural machinery assets reasonable. |
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| Keywords: | agricultural machinery depreciation change law applicability |
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