一、引言对固定资本价值的评估,实际上是对剩余固定资本价值的评估。在经济学上,折旧是对老化引起的资本价值的下降进行的估价,其最高价值接近于资本出厂时的价值,其最低价值为资本拆毁或当废品出售时的价值。经济学上的折旧是社会或行业平均折旧,属于价值理论问题;会计学上的 I. INTRODUCTION The assessment of the value of fixed capital is actually an assessment of the value of the remaining fixed capital. In economics, depreciation is an estimate of the decline in the value of capital caused by aging. Its maximum value is close to the value at the time the capital was shipped from the factory, and its lowest value is the value of the capital demolished or when the waste is sold. Economic depreciation is the average depreciation of society or industry, is the value of the theoretical issues; accounting