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应加强对乡镇企业固定资产折旧的检查新会计制度和企业所得税条例规定：一些设备陈旧、老化的乡镇企业，可以适当加速折旧。加速折旧无疑为此类企业加快设备更新，扩大再生产创造了必要条件，但个别乡镇企业违反会计制度和所得税条例的有关规定，擅自缩短固定资产折旧年限...
The inspection of the depreciation of fixed assets of township and village enterprises should be strengthened. The new accounting system and the enterprise income tax regulations stipulate that some township and village enterprises that have old equipment and aging may be able to accelerate depreciation appropriately. Accelerating depreciation undoubtedly created the necessary conditions for such enterprises to speed up equipment renewal and expand reproduction, but individual township and village enterprises violated the relevant provisions of the accounting system and income tax regulations and arbitrarily shortened the depreciation period of fixed assets ...