【摘要】 固定资产折旧政策包括对折旧期间和折旧方法的选择 ,从宏观上说体现的是国家的产业政策 ,从微观上说是一个企业对于技术进步的认知程度。本文重点论述了在我国折旧政策的选择范围、影响因素以及如何选择和选择中应注意的问题 ,力求对实际工作有切实的指导意义更多还原

【Abstract】 Policies of depreciation of fixed assets include selection of depreciation period and depreciation method.From macroscopic paint of view,they represent the state’s policy of industries.From microscopic point of view,they are reflection of recognition of an enterprise to technical progress.This paper describes the scope of selection of depreciation policies in this country,factors of influence,and problems such as how to select them and what cautions shall be taken.This makes great efforts in offering guidance to practical work.更多还原