FIA  >> Vol. 6 No. 3 (September 2017)

    Research on the Impact of New Depreciation of Fixed Assets on Manufacturing Industry

  • 全文下载: PDF(377KB) HTML   XML   PP.21-24   DOI: 10.12677/FIA.2017.63005  
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石佳楠,王树锋:黑龙江八一农垦大学会计学院,黑龙江 大庆

固定资产加速折旧制造业Fixed Assets Accelerated Depreciation Manufacturing Industry



In view of the state, the policy of fixed assets depreciation has been introduced frequently in re-cent years. The article combines the value consumption of the fixed assets of the enterprise, compensates and updates the objective demand, and adopts the methods of judgment analysis and logical reasoning. This article briefly describes the depreciation of fixed assets, and systematically and deeply analyzed the impact of the new accelerated depreciation of fixed assets on China’s manufacturing industry from the angle of enterprise collection, operation efficiency, accounting information and foreign investment. The purpose is to help enterprises to master the national tax deal to promote ideological supply side reform, to promote the development of the new economical thinking, to seize the opportunity to become a pioneer of economic development.

石佳楠, 王树锋. 固定资产折旧新政对制造业影响探究[J]. 国际会计前沿, 2017, 6(3): 21-24.


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