ABSTRACT:From the aspects of the fixed asset investment, return on equity, actual tax burden, and net cash flow, etc., this paper expounds the influence of relevant state policy of accelerated depreciation of fixed assets on enterprise finance , and puts forward some corresponding suggestions.%通过对固定资产投资、股东权益收益率、实际税负和净现金流量等方面的分析,阐明了国家有关固定资产加速折旧的政策对企业财务的影响,并提出相关建议。
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