加速折旧法的可行性研究

The Study of the Possibility of Adopting Accelerated Depreciation method

加速折旧法有其自身的特点,借鉴国外利用加速折旧法的经验,结合我国的实际情况,探讨我国采用加速折旧法的可行性,这不仅符合我国的税收优惠政策的制定,而且对会计折旧方法的选择也是一种启发.

Considering from the character of the accelerated depreciation method, taking the overseas experience for reference. combining the practical situation in China, this paper has discussed the feasibility of applying the 'accelerated depreciation method'in our country. It is not only useful in working out the favorable tax policy of China, but also is an enlightening in the choosing the suitable accounting depreciation method.