针对市场经济时期持续存在的通货膨胀使企业固定资产价值贬值而导致无法用所提取的折旧对固定资产进行足额更新的现实，提出了新的保值折旧策略。 Aiming at the fact that the persistence of inflation during the market economy made the value of the fixed assets of the enterprise depreciate, and the fact that it was impossible to fully update the fixed assets with the depreciation drawn, a new strategy of depreciation and depreciation was proposed.