State regulation of formationprocess in enterprisedepreciation policy.

Abstract

In the article scientific and methodical approaches to process of forming enterprise`s and state depreciation policy are considered. The state should promote forming of the operating depreciation fund of enterprise. The existing account correspondence does not provide real accumulation of the added depreciation amounts. The existing economic situation does not allow the enterprises to allocate funds for forming enterprise`s depreciation fund. The analysis of depreciation policy current state showed its distinctions for managing`s subjects. The enterprises have relative independence in questions of depreciation policy`s forming. However, the state influences process of forming a depreciation fund by restrictions already at the first stage. This arises at determination of depreciation amounts. From all list of indicators, the enterprise can influence only the original cost of non-current assets slightly. This cost arises at a stage of its forming or by revaluation. Also influences taxation system care of justification of depreciation policy of enterprises. The general system of the taxation forces the enterprises to prove depreciation policy carefully. It is an advantage over taxation basis over profit. Almost all studied enterprises were neglected to questions of real depreciation fund forming as a part of enterprise`s reserves. Thus, the state should direct the influence on reconsideration of questions of depreciation policy forming. It is necessary to consider the depreciation amounts not as a part of expenses, and, in general, as a part of state investment policy. In article is offered the partial mechanism in stimulation of depreciation`s fund forming. The depreciation policy should become part of enterprise`s investment policy. Development of the mechanism of economic incentives to updating of non-current assets and forming of a depreciation fund should become the further direction of researches. Tax preferences and partial financing of the innovation direction of development by the state can be such levers.