在评价我国现行折旧水平时,存在着截然不同的两种观点,一种观点认为,现行折旧水平是基本合理的,企业更新改造资金不足的问题也不象有人所说的那么严重,无须对折旧水平进行大幅度的调整;另一种观点则认为,我国现行折旧率太低,需大幅度提高折旧率。笔者认为,要对我国现行固定资产折旧水平作出科学判断,必须注意以下几个问题。第一,快速折旧与标准折旧标准折旧是指按照固定资产的实际耗费水平确定的折旧水平,它是组织固定资产实物替换和价值补偿的依据, In evaluating the current level of depreciation in China, there are two completely different views. One view is that the current level of depreciation is basically reasonable, and the problem of insufficient funds for enterprise renewal is not as serious as some people say, and there is no need for depreciation. At the same time, major adjustments have been made; another view is that the current depreciation rate in China is too low and the depreciation rate needs to be greatly increased. The author believes that to make a scientific judgment on the current level of depreciation of fixed assets in China, we must pay attention to the following issues. First, rapid depreciation and standard depreciation standard depreciation refers to the depreciation level determined in accordance with the actual level of consumption of fixed assets. It is the basis for the physical replacement and value compensation of fixed assets in organizations.