试论企业实行加速折旧

当前许多生产企业的生产设备已非常陈旧 ,然而这些企业却不愿更新 ,原因之一就是因为在大多数企业只被允许采用直线法等一般的折旧方法对固定资产进行计提折旧 ,使得企业在固定资产方面的投资收回较慢 ,大大限制了企业在固定资产方面投资的积极性。针对这一现状 ,文章从“实行加速折旧不会减少国家财政收入”入手 ,论述了实行加速折旧的可行性 ,从 3个方面论述了实行加速折旧的必要性。认为扩大加速折旧企业的范围已切实可行。

DISCUSSION ON ACCELERATED DEPRECIATION OF ENTERPRISES

Many productive equipment of the enterprises in our country have been extremely obsolete at the present time. But one of the reasons that the enterprises are unwilling change is because of the depreciation-straight-line method that most of the enterprises were permitted to take. It made the enterprises to recoup the capital outlay slowly in the investment of their fixed asset, and impose restrictions greatly on activity of the investment in the fixed asset of the enterprises. Therefore the article try to discuss the feasibility and necessity of taking the accelerated depreciation through three parts.