浅谈固定资产折旧方法的比较分析.doc

浅谈固定资产折旧方法的比较分析 摘 要 固定资产折旧是指在固定资产的使用寿命内，按确定的方法对应计折旧额进行的系统分摊，它作为为生产商品、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。固定资产的折旧费用是影响利润的重要因素，企业越来越重视折旧方法的选择。固定资产折旧方法颇多且在使用过程中存在较大差异，企业要针对各折旧方法的利弊选择适合本企业的固定资产折旧方法。以固定资产折旧方法为研究对象，阐述固定资产具有潜在的为企业谋取利益的能力，这种能力随着固定资产价值的转移，以折旧的形式在产品销售收入中得到补偿而逐渐消退直到消失。固定资产的损耗包括有形损耗和无形损耗两种。折旧的计提也就是固定资产在资产使用年限内系统和合理的分配过程。目前，我国采用的平均年限法，工作量法以及加速折旧方法中的年数总和法和双倍余额递减法。这些折旧方法都被认为满足了系统性。本文探讨了固定资产折旧方法选择需要考虑的因素，几种固定资产折旧法的比较和分析，采用不同折旧方法对企业的影响，完善固定资产折旧制度的基本思路。因此对固定资产折旧方法的比较和分析主要集中在其适用性上，比较分析不同折旧方法的理论依据，优缺点以及适用对象。Comparative analysis of the fixed assets depreciation methods ABSTRACT Depreciation of fixed assets refers to the systematic apportionment of accrued depreciation within the useful life of the fixed assets in accordance with established methods. As the tangible assets that are used for the production of goods, services, leasing or operation and management, their value is bound to Losses occur over time and with the use of assets. Depreciation expense of fixed assets is an important factor affecting profit, enterprises pay more and more attention to the choice of depreciation method. Fixed assets depreciation methods are many and in the course of the use of large differences, the enterprise should be based on the advantages and disadvantages of the depreciation method for the enterprise to choose the depreciation of fixed assets. The paper discusses the depreciation method of fixed assets as the object of study. It shows that the fixed assets have the potential ability to profit for the enterprise. The ability of the fixed assets depreciation will be compensated in the form of depreciation and then disappear gradually. The loss of fixed assets includes tangible loss and intangible loss. Depreciation is the provision of fixed assets in the asset useful life of the system and a reasonable allocation process. At present, China adopted the average age method, the workload method and accelerated depreciation method in the sum of the number of years and doubl