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折旧问题近来无时不在困扰着会计学术界,对此的看法见仁见智。但给人们总的影响是,大多注重于其方法本身的修正,而忽视其理论的深究和方法的更新与完善。因而造成了当前这种状况。本文无意也不可能去结束这种长期的争论,只想给人们研究问题提供几个新思路。一、折旧概念的模糊性妨碍了人们对此认识的深化。学术讨论不应在一个给定的前提下去研究某一问题,折旧问题的探讨同样如此。笔者认为,目前学术界对折旧的表述未尽科学。根据许毅主编的《成本管理手册》解释,折
The issue of depreciation has been troubling the accounting profession all the time. However, the general impact on people is that most of them focus on the revision of the method itself, while ignoring the deep study of its theory and the updating and perfection of its methods. Thus creating the current situation. This article is not intended to end this long-term controversy, just to give people a few new ideas to study the problem. First, the ambiguity of the concept of depreciation impedes people’s deepening of this understanding. Academic discussion should not be on a given premise to study a problem, depreciation of the same discussion. The author believes that the current academic expression of depreciation has not done science. According to Xu Yi editor of the “Cost Management Manual” to explain, discount