固定资产折旧方法研究

Method of Fixed Assets Depreciation

根据折旧的概念、目的以及固定资产运行循环过程，对目前水利系统普遍采用的折旧方法提取的折旧额与资产重置价值进行了分析比较，认为目前采用的折旧法给固定资产的周转带来很多不利影响．为此，在折旧计算平衡公式推导的基础上，提出三种简化的折旧计算方法．本文研究对固定资产真正实现简单再生产。

In this paper,based on the concept,purpose and operation process of depreciation of fixed assets,the depreciation fund obtained from the depreciation method commonly used in water conservancy sectors is compared and analysed with its rebuilt value.It is considered that the currently used depreciation method causes many unfavorable impacts on the fixed assets operation.For this reason three simple depreciation computation methods are developed on the basis of depreciation computation balance formula.The present research results provide a theoretic basis for the realization of simple reproduction,benign circle and cost recovery of fixed assets.