老话题,新提议——关于固定资产折旧的深度思考

An Old Subject,A New Suggestion——Deep Thinking of the Regular Property Depreciation

以会计实务中折旧费用的归属和信息输出为切入点,对中外会计机构、会计学者有关折旧的概念、实质、计提方法和信息披露等研究成果进行了比较研究。通过比较揭示了现有研究成果的不足,明确提出了折旧计提的减速方法,从理论与实践的结合上创造性地提出了把折旧费用从目前“制造费用”项目中分离出来的设想,通过设置“折旧费用”这一独立的成本项目提供决策有用的会计信息,并据此提出政策建议,以期影响相关政策的制订。

The paper is based on the breakthrough point with the belongings of depreciation charge and information output in accounting practice and have carried on the comparative study such as Chinese and foreign accounting bodies, accounting scholar＇s concept, essence, calculating method and information disclosure about depreciation. Through relatively announcing the deficiency of the existing research, we have put forward the calculating depreciation moderation method and the imagination of isolating the depreciation charge from factory expense from the combination of theory and practice. We offer the useful decision accounting information through setting up the independent cost item of ＂depreciation charge＂ and propose the policy recommendations to influence the formulation of relevant policies.