关于企业集团固定资产折旧政策的探讨

Probe into the Depreciation Policy for Fixed Assets of Enterprise Group

对企业集团内部折旧政策规划的意义、主要特征、基本思路进行了探讨,介绍了香港折旧政策,论述了我国内地企业集团内部折旧政策的设计。

This paper probes into the significance, main features and basic ideas of the internal depreciation policy of enterprise group, introduces the depreciation policy of Hong Kong, and expounds the design of internal depreciation policy of Chinese mainland enterprise group.