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加入世贸组织和国际经济接轨使得全球经济一体化,原有的固定资产折旧方法手段都不适合现代企业发展与竟争。加速折旧是现代企业与国际经济接轨使经济全球一体化的必然要求。加速折旧既符合马克思价格理论又与我国近二十多年来的改革相适应。通过加速固定资产折旧提高企业的发展能力和竟争能力,求得不断的发展和壮大,增强企业实力。
The accession to the WTO and the integration of the international economy make the global economic integration, the original means of depreciation of fixed assets are not suitable for the development of modern enterprises and competition. Accelerating depreciation is a necessary requirement of integrating the modern economy with the international economy so that the economy can be integrated globally. Accelerated depreciation is not only in line with the Marxist theory of prices but also with China’s reform over the past two decades to adapt. By accelerating the depreciation of fixed assets to enhance the development capability and competitiveness of enterprises, seek constant development and growth, and enhance the strength of enterprises.