CAJ | 학술논문

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.
수착농업궤기충류、수량적불단증가급기재농업생산중발휘적중요작용,여하대저류자산진행과학관리진이사기합리이용시치득관주적문제. 위차,이아국농업궤기류고정자산관리공작중적절구문제위연구대상,결합절구특점대절구방법진행분류,탐토각충절구방법적괄용성급변화규률,위과학지선택절구방법계제절구비용급합리지반영농업궤기자산적실제개치제공삼고.
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.