《企业会计制度》规定，固定资产应计提减值准备。但有的观点认为，固定资产的折旧完全可以取代其减值准备。笔者对此则有不同看法。一、固定资产折旧的本质及其局限性固定资产对企业的经济价值在于其具有潜在的服务能力，这种服务潜能将随着企业对固定资产的不断利用而为生产 “Enterprise Accounting System” provides that fixed assets should be provided for impairment. However, some people think that the depreciation of fixed assets can completely replace its impairment provision. I have different views on this. First, the nature of fixed assets depreciation and its limitations Economic value of fixed assets on the business lies in its potential service capabilities, this service potential will be with the continuous use of fixed assets for the enterprise for the production