由于折旧的税收抵扣效应以及资金的时间价值,采用不同的折旧方法对项目的盈利能力会产生不同的评价。本文通过基于MATLAB的量化分析发现,折旧方法对项目盈利能力的评价并非简单的线性关系,而是与折旧残值率、折旧年限、折现率等因素有关。 Due to the tax deductible effect of depreciation and the time value of funds, different depreciation methods will have different evaluation on the profitability of the project. Based on the quantitative analysis based on MATLAB, this paper finds that the depreciation method’s evaluation of project profitability is not a simple linear relationship, but related to factors such as depreciation residual rate, depreciation period, discount rate and so on.