固定资产折旧方法的选择

摘　要
     固定资产是企业资产的重要组成部分，大多数企业的固定资产占整个企业资产总额的一半以上，而且固定资产的单位价值也比较高。企业的固定资产作为企业的一项重要资产，在企业的生产经营中扮演着不可缺少的重要角色，其价值随其使用而转移，最终形成了企业的生产经营成本，这些随其使用而转移的价值就是固定资产所需要进行计提的折旧。为了保证企业的简单再生产，同时实现期间收入费用的正确匹配，企业必须在固定资产有效使用期内计提折旧。因此固定资产折旧方法的选择问题对企业的生存与发展显得至关重要，选择不同的固定资产折旧方法将会产生不同的报告利润和税务负担，从而最终影响企业的经济效益。鉴于固定资产折旧对企业的影响如此之大，要继续完善中国的企业财务制度，就必须对固定资产折旧做更加深入的分析研究，以便于我们更好地认识和利用固定资产折旧方法。本文通过对固定资产折旧方法的学习，对固定资产折旧方法的选择谈点粗浅体会。

关键词：固定资产折旧；折旧方法；方法的选择

Abstract
    The fixed asset is the enterprise property important constituent,most businesses fixed assets account for more than half of the total enterprise assets as a whole, and the unit value of fixed assets is relatively high. As an important asset of the company,  the fixed assets of enterprises play an indispensable role in the production and operation of enterprises, the value of transfer depending on its use, eventually forming the enterprise's production and management costs, such as the value of transfer depending on its use is the required provision for depreciation of the fixed asset.In order to guarantee simple reproduction of enterprises, while achieving the correct matching of revenue and expense for the period, enterprises must be within the useful life of fixed assets depreciation.Thus depreciation method of fixed assets' choice is essential to the survival and development of enterprises ,choosing different depreciation methods for fixed assets will generate different reports profit and tax burden, which ultimately affects the economic efficiency of enterprises.In view of the fact that the fixed asset amortizes to the enterprise influence so great, if we continue to consummate China's enterprise finance system, must do the more thorough analysis research to the fixed asset depreciation,so that we can better understand and take use of fixed assets' depreciation methods.This article through to the fixed asset depreciation method study, discusses a shallow experience to the fixed asset depreciation method.
Key Words: Depreciation of fixed assets;Depreciation method;Method selected

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