摘要
企业折旧政策的内容就是对折旧要素、折旧方法两个方面的选择问题．折旧政策的选择与企业财务状况有着密切的联系，一方面企业财务的状况决定着折旧政策的选择，另一方面折旧政策的选择对企业财务也会产生不可忽视的影响．
The depreciation policies choosing is closely related to the financial position of that corporation. The financial position is the determinant of depreciation policies adoption and the adoption of depreciation policies in contrast putS important constraints on corporation's finance. The key factors in depreciation policy are the adoption of elements of depreciation and depreciation methods,All these are studied in depth.
关键词
固定资产
折旧政策
财务管理
企业
Fixed assets
Depreciation policy
Finacial management
