建立在原始成本会计基础之上,在使用期限内平均分摊价值的直线折旧法,日渐受到人们的批判,并有被摒弃的趋势.这是因为,第一,传统的直线折旧法是以原始价值作为计提折旧基础的,在物价持续上涨的情况下,由于帐面原值严重背离固定资产现值,折旧总额与现值的差额构成了固定资产价值补偿的缺口,企业因而得不到足够的资金以保证固定资产的重置.相反这一部分流失的价值补偿金以利润的形式出现在企业的帐面上,最终转化为财政利税和企业留利,以这种虚无的利润为依据进行分配不仅增加了国家财政收入 Based on the original cost accounting, the straight-line depreciation method of amortizing the value evenly within the service life period has been increasingly criticized by people and has been abandoned. This is because, first, the traditional straight-line depreciation method is based on the original value. As the basis for accumulating depreciation, as the price of goods continues to rise, because the original book value seriously deviated from the present value of fixed assets, the difference between the total amount of depreciation and the present value constitutes a gap in the value of fixed assets compensation, and enterprises cannot obtain sufficient value. Funds are used to ensure the resettlement of fixed assets. On the contrary, the loss of value in this part of the compensation occurs in the form of profits on the company’s books, and ultimately into fiscal profits and taxes and corporate profit, based on this imaginary profit distribution not only Increased national revenue