摘要
针对现行折旧观念对企业发展的影响 ,论述了加速折旧对企业健康发展机理以及改变折旧观念对促进社会进步、经济良性循环的意义。
In view of the effect of existing depreciation sense on enterprises' development, the mechanism of that accelerating depreciation is conducive to the sound development of enterprises, and the significance of that change of depreciation sense is beneficial to promoting social progress and to sound cycle of economy are elaborated.
关键词
加速折旧方法
经济良性循环
企业发展
折旧观念
depreciation
method of accelerating depreciation
renewal of equipment
sound cycle of economy