我国规定企业固定资产采用加速折旧法，实施的时间不长，正确认识实行加速折旧法的意义和难点，有利于企业，减轻包袱，促进技术进步，增强发展后劲。一、加速折旧法的作用加速折旧法是西方国家应用较广的一种固定资产折旧方法。目前我国财务制度允许使用的“双倍余额递减... China stipulates that enterprises should adopt accelerated depreciation method for their fixed assets, which is not implemented for a long time. The correct understanding of the significance and difficulties of implementing accelerated depreciation law is beneficial to enterprises, alleviating the burden, promoting technological progress and enhancing the development potential. First, the role of accelerated depreciation method Accelerated depreciation method is a widely used method of depreciation of fixed assets in Western countries. At present, China’s financial system allows the use of "double declining balance ...