固定资产折旧方法比较研究.doc

PAGE 摘 要 固定资产是企业资产的重要组成部分。他们作为为企业生产商品、提供劳务、出租或经营管理而长期服务的有形资产，其价值必然会随着时间的推移和资产的使用而发生损耗。因此，关于固定资产的价值折旧日益成为企业工作中的重点之一。生产的成本费用直接影响企业的经营效益，所以如何正确合理地进行固定资产的折旧．就关系到整个企业的获利。作为一个企业，要针对各折旧方法的利弊选择适合本企业固定资产的折旧方法时，涉及多种折旧方法的比较问题，因此，对固定资产折旧方法的比较和分析是一项不可或缺的工作。 本文着重对企业固定资产折旧方法为主要的研究对象，阐述了不同方法的定义、运算和优缺点进行对比分析讨论。并且指明了企业要针对自身的特点考虑不同折旧方法进行合理选择。对于企业在固定资产折旧方法上面存在的问题和应该注意因素也给以强调和指出。并把相对应的应对策略也给以相对的论述。希望不同单位根据自身不同的固定资产的实际情况，灵活选选择使用，最大限度地降低企业的税负，给企业创造更高的财务效益。 关键词： 固定资产折旧 ; 折旧方法 ； 比较 ； 探讨 Abstract Fixed assets is an important part of enterprise assets. As for enterprise to produce goods they, providing labor services, rent or business management and a long service tangible assets, and its value will with the passage of time and the use of assets and produce loss. Therefore, about the value of the fixed assets depreciation has increasingly become the focus of enterprise one of the work. The cost of producing cost directly affect the enterprise the management benefit, so how to correct reasonable for the depreciation of fixed assets. Is related to the whole enterprise profit. As an enterprise, on the advantages and disadvantages of depreciation method for the selection of enterprise fixed assets depreciation method, the method for the depreciation of the comparison of several kinds of problems, therefore, the fixed assets depreciation method of the comparison and analysis is a indispensable work. This paper focuses on the fixed assets depreciation method for enterprise main object of study, this paper expounds the definition of different methods, operation and carries on the analysis to discuss the advantages and disadvantages. And points out the characteristics of the enterprise to consider different depreciation methods on the reasonable choice. For enterprise in fixed assets depreciation method above problems and should pay attention to emphasize and points out that the factors. And the corresponding strategies also give relative discusses. Hope different units according to their own d