固定资产折旧问题,一直备受人们的普遍关注。特别是1985年国务院发布《国营企业固定资产折旧试行条例》以后,情况更是如此。我国大部分国有企业(主要是大中型老企业)的现有固定资产,由于历年来的折旧水平偏低,通过计提折旧而形成的折旧基金又不能全部用于企业,而且,就算对留给 The problem of depreciation of fixed assets has always been the subject of widespread concern. In particular, after the State Council issued the “Regulations on Depreciation of Fixed Assets of State-Owned Enterprises” in 1985, the situation is even more so. Most of the existing fixed assets of state-owned enterprises (mainly large and medium-sized old enterprises) in China are depreciation funds that have been depreciated through depreciation due to the low level of depreciation over the years.