| 从宝钢股份产品毛利率看中国钢铁企业折旧 |
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| 引用本文： | 王定.从宝钢股份产品毛利率看中国钢铁企业折旧[J].重庆商学院学报,2003(4):97-98. |
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| 作者姓名： | 王定 |
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| 作者单位： | 新疆财经学院会计系，新疆乌鲁木齐830000 |
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| 摘 要： | 宝钢股份产品的毛利率明显高于国内其它钢铁类上市公司，其原因是多方面的。宝钢折旧水平比行业内其它钢铁公司低；而与国外钢铁制造商相比。我国钢铁企业折旧率偏低，投资回收慢。政府应在税收政策上给予钢铁企业优惠，提高折旧，以支持其发展。
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| 关 键 词： | 宝钢股份 产品毛利率 折旧 钢铁企业 管理层 |
| 文章编号： | 1008-6439(2003)04-0097-02 |
| 修稿时间： | 2003年5月6日 |
Discussion on depreciation of Chinese steel enterprises by analyzing products gross profit of Bao Steel Stock Company |
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| WANG Ding.Discussion on depreciation of Chinese steel enterprises by analyzing products gross profit of Bao Steel Stock Company[J].Journal of Chongqing Institute of Commerce,2003(4):97-98. |
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| Authors: | WANG Ding |
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| Abstract: | The products grass profit of Bao Steel Stock Company is obviously higher than that of other steel listed companies and there are many reasons. The level of depreciation of Bao Steel Stock Company is lower than that of other steel companies. Compared with foreign steel manufacturers, the depreciation rate of Chinese steel companies is lower and the investment return is slow. Governments should give priority to steel companies by making policies to support the development by raising depreciation. |
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| Keywords: | Bao Steel Stock Company gross profit depreciation steel enterprise |
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