论限制使用加速折旧法苏州大学孙哲近年来，理论界对是否应放开对加速折旧法限制的讨论十分热烈。不少专家学者认为目前可以允许所有企业都实行加速折旧法，其理由可归纳成以下几点：１．由于科技进步等原因，固定资产的经济寿命缩短了；２．在物价持续上涨的情况下，按直... Accelerated Depreciation of Restricted Uses Sun Zhe of Soochow University In recent years, theorists have been very enthusiastic about whether the restrictions on accelerating depreciation should be liberalized. Many experts and scholars believe that all companies are allowed to implement the accelerated depreciation method. The reasons can be summarized as follows: 1. Due to technological advances and other reasons, the economic life of fixed assets has been shortened; In the case of rising prices, press straight...