Chapter 4838: Sure enough, there is a problem

Holding a few books and flipping through them for a full half hour, he finally found the term 'scrap rate' mentioned by Sister Lan in a book called "Market Economy", and carefully read the explanation of this term: Scrap rate, also known as 'fixed asset retirement rate', is the proportion of fixed assets scrapped and cleared by an enterprise during the calculation period relative to the original fixed assets. The retirement of fixed assets is divided into two situations: one is that the service life of the fixed assets has expired, and the assets are old, severely worn, and cannot continue to be used and are scrapped.

The other is the cessation of use of old fixed assets caused by the development and progress of science and technology, and the emergence of new fixed assets with better and higher production efficiency, which eliminates technically backward fixed assets. Products produced by specialized fixed assets are replaced by new products, and their elimination also exists the possibility of scrapping specialized fixed assets. Regardless of the type of fixed asset retirement, the result is the withdrawal from the use process of fixed assets.

The occurrence of this scrapping is at a certain point in the use process of a certain fixed asset, and for the scale of the entire enterprise's fixed assets, the overall fixed asset retirement procedure is assessed in a stage. Therefore, the fixed asset scrap rate is a dynamic indicator for assessing the fixed asset retirement procedure. Its calculation formula is: Fixed asset scrap rate = (Total value of fixed assets scrapped in the current period (original value)) / Total value of fixed assets at the beginning of the period (original value) * 100%. In order to facilitate the analysis of the enterprise's fixed asset retirement status, the calculation period of the current fixed asset scrap rate is usually determined as a year, which reflects the annual fixed asset scrap rate.

The fixed asset scrap rate reflects the part of the fixed assets scrapped and cleared in the total amount of fixed assets at the beginning of the period, which means that this part of fixed assets withdraws from the use process. The higher the scrap rate, the more fixed assets withdrawn from use. Without considering other factors, this means the shrinkage of the enterprise's production capacity and the decline in productivity.

However, the fixed asset scrap rate is not an artificially controlled indicator; its indicator is an objective reflection of the tangible and intangible wear and tear of fixed assets. If an enterprise wants to maintain the reproduction of fixed assets, it must have corresponding fixed assets for renewal. Therefore, the assessment of the fixed asset scrap rate should be compared with the renewal rate of fixed assets. When the scrap rate of fixed assets in the same period is lower than the renewal rate of fixed assets, it indicates an increase in the scale of the enterprise's fixed asset investment rate. If the increase is moderate, it is conducive to the expansion of the enterprise's production scale and the improvement of productivity.

If the fixed asset scrap rate is higher than the fixed asset renewal rate in the same period, generally speaking, it reflects the shrinkage of the enterprise's production capacity and the decline in productivity. In macroeconomic analysis, the fixed asset scrap rate also has positive reference significance when considering the investment scale and project arrangement of fixed assets. Industries and departments with a larger fixed asset scrap rate are the new investment directions for future fixed asset project loans. Only in this way can the smooth progress of social production be guaranteed.

Zhao Desan understood the statement about the scrap rate in the book word by word, and gradually understood the reason for the high scrap rate. It was nothing more than two aspects: one is that the equipment is old and unified replacement is carried out, and the other is that the equipment cannot operate anymore, and it is forced to be replaced. At the beginning, he heard Zhu Liansheng, the factory director of the textile factory, say that the textile factory replaced production equipment because of the decline in productivity, not because the equipment could not operate at all, which made him feel suspicious.

He took out his notebook from his leather bag, looked at the accounts he had copied, compared them with the formula in the book, and roughly calculated them with his mobile phone. He immediately discovered the problem. Although the scrap rate figure in the accounts was very high, compared with the fixed assets he scrapped and the existing fixed assets, he found that the real scrap rate was actually higher than the scrap rate in the accounts, which showed that the accounts were falsified.

Damn it! Sure enough, there is a problem! Zhao Desan felt as excited as Columbus discovering the New World. Following this clue, he wanted to dig out the black curtain behind the scenes bit by bit, and he wanted to see if this matter had any connection with Kong Shenghui.

"Hi, handsome!" Just as Zhao Desan was feeling complacent, his shoulder was suddenly patted, and a crisp woman's voice came into his ear.

No way? Zhao Desan thought he had good luck with women, felt happy in his heart, turned his head instinctively, and immediately widened his eyes, looking extremely surprised, because he found that the person standing beside him was actually Yao Beina, which surprised him, and he hurriedly asked: "Nana, you... why are you here?"

"I'm off work and have nothing to do, so I came to read a book," Yao Beina smiled, and then asked curiously: "What are you doing here?"

"I'm also reading a book!" Zhao Desan laughed and closed his notebook.

Yao Beina didn't care what book he was reading, smiled and said: "You are the first leader I have ever seen who is so studious." As she spoke, she pulled out a chair and sat down beside him.

"How is your work at the Municipal Committee recently?" Zhao Desan changed the subject and asked with a smile.

"I've almost adapted, it's just that the work at the Municipal Committee is much busier than when I was in the district," Yao Beina replied, "How about you? You are a District Head now, work should be very busy too, right?"

"It's a bit busy," Zhao Desan laughed and nodded, finding that the people reading books around them were always glancing over intentionally or unintentionally. It might be that their conversation caused dissatisfaction among everyone, so Zhao Desan whispered to Yao Beina: "I think we'd better go out and find a place to talk slowly. It's disturbing people reading here."

Yao Beina looked around and saw that everyone was reading quietly. Although their voices were very low, it would still affect others, so she smiled and nodded. After Zhao Desan put the few books on economics back on the bookshelf, she walked out of the provincial library with him.

The two got into Zhao Desan's car parked at the entrance of the provincial library, and Zhao Desan asked Yao Beina: "Let's go eat? What do you want to eat?"

"Go to where I live, I'll cook for you, okay?" Yao Beina looked at Zhao Desan gently and asked.

"Okay, I'm just looking forward to tasting your craft," Zhao Desan said with a grin.

Driving to Yao Beina's house, it was called a house, but it was actually a house Yao Beina rented near the Municipal Committee. In order to facilitate work, it was closer to the Municipal Committee. In order not to attract others' attention, Zhao Desan specially parked the car in an inconspicuous corner, let Yao Beina go first, and followed her, the two keeping a distance from each other. Arriving at Yao Beina's house, she first opened the window of the room, then went to the bedroom to change into a pink home outfit, and then smiled at Zhao Desan: "You watch TV in the living room first, the food will be ready in a while."

Zhao Desan looked at Yao Beina's appearance in home clothes, and she really looked like a diligent and capable housewife, but this housewife was obviously younger and more beautiful than other housewives.

"Do you need my help?" Zhao Desan asked with a smile.

Yao Beina smiled and said: "No, I don't like big men running into the kitchen. You watch TV for a while." As she spoke, Yao Beina turned and walked toward the kitchen.

Zhao Desan smiled, sat on the sofa, and turned on the TV to watch. The TV was full of boring programs, which were dull. He simply moved his eyes to the kitchen, watching Yao Beina busy back and forth in the kitchen. That back looked very virtuous, making people feel very close.

Yao Beina's hands and feet were quite nimble. In less than an hour, several fragrant dishes were served on the table—a plate of twice-cooked pork, a plate of Kung Pao chicken, a plate of shredded potatoes with sour and spicy sauce—basically all the dishes Zhao Desan liked to eat. Having been in the officialdom for seven or eight years, Zhao Desan had long been allergic to delicacies, and wanted to vomit when he saw them, but he had a special liking for these ordinary home-cooked dishes.

"Time to eat!"

Zhao Desan heard Yao Beina calling him to eat, so he got up with a smile and went to the dining room. Looking at the home-cooked dishes with complete color, fragrance, and taste, Zhao Desan smiled and said: "Wow! It smells so good!"

"I don't know if the taste suits your appetite. If it's not delicious, don't laugh at me!" Yao Beina said with a smile.

"How could that be? The dishes cooked by Secretary Yao herself, how could they not be delicious?" Zhao Desan played humor with a smile, rubbed his hands, and couldn't wait to pull the chair and sit down, ready to sweep it all away.

Hearing Zhao Desan's praise, Yao Beina smiled shyly, and then asked: "Do you want to drink some red wine?" ===== CHAPTER 4839 =====