目 录
内容摘要················································2
一、固定资产折旧的概念··································3
二、固定资产折旧的影响因素······························4
（一）固定资产的原值····································4
（二）预计净残值········································4
（三）固定资产减值准备··································5
（四）预计使用寿命······································6
三、各种折旧方法的比较··································7
四、个人关于固定资产折旧的见解··························8
（一）实现加速折旧是市场竞争必然的结过··················8
（二）加速折旧能调节企业资金紧张的矛盾 ·················8
（三）加速折旧更好的体现了配比原则和谨慎性原则··········8
五、固定资产折旧方法的实例比较··························9
六、固定资产折旧存在的问题及解决措施····················11
参考文献···············································12
内 容 摘 要
目的 对固定资产的折旧问题进行探讨并发表一些个人意见。方法，对其折旧方法的采用进行了分析，对折旧过程中应注意的和存在的问题进行讨论。结果，在几种固定资产的折旧方法中，加速折旧法是最助于现金收支规律的一种方法，结论，本文结果说明，对固定资产的折旧问题进行探讨具有非常重要的意义，加速折旧法值得进一步探讨和推广。
