摘  要:近些年來我們頻頻看到企業通過調整固定資產折舊調節稅前利潤從而達到調整所得稅支出和現金流的新聞, 調整固定資產折舊已經成為企業實現其經營目的的重要手段之一。固定資產作為企業的一項重要的經濟資源，其價值最終會轉化為貨幣形態，其中固定資產計提的折舊反映了固定資產當期在生產中發生的轉移價值，這將直接影響到企業當期的成本費用、收益以及納稅額。因此，有關固定資產折舊的問題受到了越來越多的重視。

　　　本文將從固定資產折舊方法的比較入手，分別介紹平均年限法、工作量法、雙倍余額遞減法和年數總和法的概念及優缺點，從而對不同的折舊方法對企業各方面產生的不同影響進行總結和分析，并提出企業在選擇折舊方法時的依據。

關鍵詞：固定資產  折舊方法  影響與選擇

ABSTRACT:In recent years, we have frequently seen the news that enterprises adjust pre-tax profits through regulating the depreciation of fixed assets to adjust income tax expense and cash flow. As an important economic resource of enterprise, the value of fixed assets will eventually translate into monetary form. The depreciation of fixed assets reflects the transfer value occurred in current production of fixed assets that will directly affect the current cost, income and tax payable. The depreciation of fixed assets, therefore, has been received more and more attention.

 This article will start with the comparison of concepts and merits and demerits among different depreciation methods that are straight-line method, activity method, double declining balance method and sum of the years’ digits method, then summarize and analyze the different impact on various aspects of enterprise by the different depreciation methods, and come up with what when enterprises choosing the depreciation method on the basis of. 

Key words: Fixed Assets; Depreciation Methods; Effects and Choice