长期以来,我们忽视了货币和固定资产价值变动对固定资产折旧的影响。随着市场经济的逐步实现,现行的以原始成本为折旧依据的不科学性逐步显示出来。 众所周知,价值最终是通过货币来表示的。货币价值会变动,固定资产在不同的时间也会发生升值和贬值。虽说贬 For a long time, we have neglected the effect of changes in the value of money and fixed assets on the depreciation of fixed assets. With the gradual realization of the market economy, the unscientific nature of the current basis of depreciation based on the original cost is gradually shown. As we all know, the value is ultimately expressed in terms of currency. The value of money will change, and fixed assets will also appreciate and depreciate at different times. Although devaluation