FIA  >> Vol. 6 No. 3 (September 2017)

    固定资产折旧新政对制造业影响探究
    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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作者:  

石佳楠,王树锋:黑龙江八一农垦大学会计学院,黑龙江 大庆

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

摘要:

针对国家近年来频频出台固定资产折旧政策,结合企业固定资产价值耗损补偿和更新客观需求,采用判断分析、逻辑推理等方法,简要阐述了固定资产折旧新政内容,从企业税收、经营效率、会计信息、对外投资等角度,系统、深入地分析了固定资产加速折旧新政对我国制造业的影响,以帮助企业掌握国家税收新政推进供给侧改革思想和促进发展新经济思维,抢抓政策机遇争做经济发展先锋。

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.

文章引用:
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. https://doi.org/10.12677/FIA.2017.63005

参考文献

[1] 会计网. 固定资产加速折旧政策对高端装备制造业的影响[EB/OL]. http://www.kuaiji.com/news/1931639, 2014-11-7.
[2] 刘祎辰. 固定资产加速折旧减轻企业负担鼓励企业加快转型升级[N]. 中国财经报, 2017-4-12.