固定资产折旧年限是决定其折旧额的因素之一,而企业的利润与固定资产折旧又有着直接的联系。文章通过分析鞍钢股份有限公司频繁调节固定资产折旧年限的内在动机,来说明固定资产折旧年限变动对利润的调节作用。 The depreciation life of fixed assets is one of the factors determining its depreciation, and the profits of enterprises and depreciation of fixed assets have a direct link. By analyzing the inherent motivation of Anshan Iron & Steel Co., Ltd. to adjust the depreciation life of fixed assets frequently, the article illustrates the regulatory effect of the change of fixed assets depreciation life on profit.