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去年,“两则”颁布实施,采纳了国际会计准则中比较通行的两种加速折旧方法,“双倍余额递减法”和“年数总和法”。我国在会计原则和会计方法上有范围的允许采用加速折旧,是符合当代科学进步、技术更新日益迅速,社会主义市场经济环境下机遇与风险并存的客观要求的。折旧方法上允许实行审慎原则,给企业提供一个自主抉择的宽松条件,对于促进企业技术进步,加速更新改造将发挥积极的作用。
Last year, the “two regulations” were promulgated and adopted two accelerating depreciation methods that are more commonly used in international accounting standards, the “double declining balance method” and “the summation method of years”. China’s scope of accounting principles and accounting methods allow accelerated depreciation to be used, which is in line with the objective requirements of contemporary scientific progress, rapid technological upgrading, and opportunities and risks coexisting under the socialist market economic environment. The depreciation method allows the implementation of the principle of prudence and provides enterprises with a free choice of discretion, which will play an active role in promoting the technological advancement of enterprises and accelerating the renovation and transformation.