固定资产折旧及其政策选择

摘要

As one of the economic phenomenon in the process of reproduction,the essential attribute of depreciation is the turnover of the lost value of fixed assets,including the loss,transfer and compensation on the value of fixed assets.Based on the theory above the selection of depreciation policies for enterprises should not only consider the loss compensation,business expansion,and tax extension,but also meet the requirement of maintenance and improvement of the market value of enterprises.Selection of depreciation polices may take following strategies： when enterprises’ earnings levels constantly increase,it might be right to select long term slow depreciation and long term average depreciation;when enterprises’ earnings level tend to decrease or starts with high level and then low level,it might be right to short term quick depreciation and long tern quick depreciation.%折旧作为再生产过程中的经济现象,其本质属性是固定资产损耗价值的周转过程,包括固定资产价值的损耗、转移和补偿。在此理论基础上,企业折旧政策的选择应该是既能考虑补偿损耗、企业扩张和纳税延期的要求,又能满足维护和提高企业的市场价值的要求。折旧政策选择可采用以下策略,即企业盈利水平不断提高时,可以选择长时间慢速折旧和长时间平均折旧;企业盈利水平呈下降趋势或先高后低时,则可以选择短时间快速折旧和长时间快速折旧。