资产折旧的理论和方法

THSORIES AND METHODS OP ASSETS DEPRECIATION

资产折旧是资产管理的一个重要问题，也是投资管理的一个重要内容。本文讨论了固定资产折旧的有关理论和概念，对折旧的方法进行了研究和比较，分析了我国现行折旧模式存在的问题，提出了完善折旧政策的若干建议．

he depreciation of assets is not only an important problem of assets management, but also a key content of investment management. Some theories and concepts of fixed assets depreciation are discussed in this peper. The methods of depreciation are studied and compared too. Existing problems about the depreciation model adopted now in China are analysed. Some propes for improvins depreciation policies are developed.