谈通货膨胀下的资产折旧模式

The mode of assets depreciation in inflation

长期以来,中国一直按照直线折旧法对固定资产的历史成本进行折旧,并未考虑到通货膨胀因素对资产折旧方法、年限以及折旧额的影响。在通货膨胀背景下,为了更好地反映企业资产的真实价值,资产折旧应采用引入宏观经济膨胀率、以重置成本取代原始成本进行折旧、提取固定资产通货膨胀准备、缩短可折旧资产的使用寿命和加速折旧法等方法予以调整和改进,从而实现财政税收与企业经济效益双赢。

In China, for quite a long time, depreciation always based on the historical value of fixed assets by the straight-line methods, ignoring the effects of depreciation method, durable usage life and the amount of depreciation caused by inflation. In order to better reflect the true value of assets in enterprises, assets depreciation should be improved by introducing the macroeconomic inflation rate, using replacement cost instead of historical cost, drawing inflation preparation for fixed asset, cutting the usage life of depreciable assets etc., so as to achieve the win-win situation for government revenues and enterprise economic efficiency.