摘要
本文通过资本市场、劳动市场和产品市场构造了一个定量分析模型,通过该模型推得了有关三个市场的一些结果;这些结果自然解释了加速折旧对资本投资影响的实验证据,并由此得到了几个有价值的推论;利用这些推论,对国家税务机构在制定加速折旧政策时考虑对资本投资的影响进行了尝试性的探讨。
Depending on Capital market、labour market and product market.this paper forms a quantitative analysis Model. Using the model,We can get some results as regards the three markets.These results can naturally be used to explan the proofs of accelerated depreciation affecting capital investment,from which we can get several valuble inferences.Through the inferences.we probe into the policies of accelerated depreciation made by Taxation institution.
出处
《当代财经》
CSSCI
北大核心
1995年第6期39-43,共5页
Contemporary Finance and Economics
关键词
加速折旧
资本投资
企业
定量分析
Accelerated Depreciation
Capetal Investment
Taxation