国外固定资产折旧模式及特别折旧的经济杠杆性

The Role of Economic Lever of Foreign Depreciation Pattem and Special Depreciation Method

系统地阐述了国外固定资产折旧模式 .重点论述了日本、英国、德国、新加坡等国用特别折旧法调整产业结构、吸引外资等方面的举措 .并结合国内实际状况提出了借鉴国外经验 ,把特别折旧法作为主要经济杠杆 ,调整我国产业结构 。

In this article,the authors systematically explicate the foreign depreciation pattern of plant assets,emphasize how Japan,England,Germany and Singapore apply the special depreciation method to adjust the industrial structure and attract foreign investment and so on.They also advise that the foreign experience can be used in China for reference according to dometic actual conditions and the special depreciation method can be regarded as main economic lever to adjust domestic industrial structure and speed up the step of developing national industries.