关于折旧的动态分析

On the Dynamic Analysiw of Depreciation

固定资产折旧是经济管理中经常遇到的问题之一。本文通过动态分析与静态分析的比较研究，指出静态分析存在的局限性，阐明了动态分析可以克服静态分析存在的固定资产使用时期越长其收益越大的假象，从而更有利于领导正确决策。更符合经济管理之需要。

Fixed asset depreciation is one of the problems often met in economic management. This paper compares the dynamic analysis with the static analysis, and shows thatthe limitations of the static analysis, and point out that the dynamic may eliminate the appearance that the longer the servicelife the bigger the revenue in static analysis. then thedynamic analysis is more advantageous to the decisions of the leaders and suitable to theneeds of the economic management.