对固定资产折旧本质的再认识王淳张浩然固定资产在企业的资产结构中归属于长期资产。固定资产管理是企业管理的一个重要方面。搞好固定资产管理对中外企业都有非常重要的意义，它关系到企业的生存和发展。固定资产管理的内容，除了对固定资产实物的保管、保养、使用、维修... The re-understanding of the nature of depreciation of fixed assets Wang Hao Zhang Haoran Fixed assets are attributed to long-term assets in the company’s asset structure. Fixed asset management is an important aspect of business management. Doing a good job in fixed asset management is of great significance to Chinese and foreign companies. It is related to the survival and development of enterprises. The content of fixed asset management, except for the physical storage, maintenance, use, maintenance of fixed assets...