固定资产有广义和狭义之分,这里所讲的固定资产是指狭义的固定资产,即有形固定资产。固定资产是指使用期限超过一年,或使用期限在两年以上,单位价值在规定标准以上,并且在使用过程中保持原有实物形态的资产。在企业生产经营活动中,固定资产是企业从事生产不可缺少的物质条件,在企业的资产总额中所占比重比较大。因此,每个企业都必须管好、用好固定资产,充分发挥固定资产的使用效能,增加产品产量,提高产品质量,降低产品成本,而固定资产管理的一个最重要的环节就是固定资产折旧。现就我国固定资产的折旧方法问题发表一点肤浅的看法。一、固定资产折旧的意义 Fixed assets have a broad and narrow sense, fixed assets here refers to the narrow definition of fixed assets, that is, tangible fixed assets. Fixed assets refers to the use of more than one year, or the use of more than two years, the unit value is above the required standard, and in the course of the use of the original physical form of assets. In the production and business activities of enterprises, fixed assets are indispensable material conditions for enterprises to engage in production, accounting for a relatively large proportion of the total assets of enterprises. Therefore, each enterprise must manage and make good use of fixed assets, give full play to the efficiency of the use of fixed assets, increase product output, improve product quality and reduce product costs. One of the most important aspects of fixed asset management is the depreciation of fixed assets. Now on the issue of depreciation of fixed assets in China made a little superficial view. First, the significance of depreciation of fixed assets