建国以来,国家对国营企业固定资产的折旧率逐步有所提高,对固定资产的更新改造和企业的技术进步有一定的促进.但是,由于客观和主观的种种因素,我国固定资产的更新改造一直还处于比较缓慢的状态. 随着经济体制改革的进一步深入,国民经济的发展,对于固定资产折旧的如何提取,值得 Since the founding of the People’s Republic of China, the country’s depreciation rate for fixed assets of state-owned enterprises has gradually increased, and it has promoted the upgrading of fixed assets and technological advancement of enterprises. However, due to various objective and subjective factors, the reorganization of fixed assets in China has been It is still in a relatively slow state. With the deepening of the economic system reform, the development of the national economy, how to extract the depreciation of fixed assets, it is worth