关键词： 固定资产折旧, 折旧模型, 企业利润
With the progress of science and technology and the rapid development of economy,the depreciation of fixed assets is paid more and more attention by people. Becausethe depreciation of fixed assets is an important part of enterprise asset management,related to the fixed assets of the economic life and economic benefits, but also related to the enterprise equipment update and production efficiency improvement, and ultimately affect the operating profit of the enterprises and economic benefits. Based on this, many scholars at home and abroad have studied the issue of depreciation from many angles, but the research content mainly focuses on the qualitative research of the theory of depreciation of fixed assets and depreciation methods. In recent years, there are a few scholars on the fixed asset depreciation of the measurement model of the problem of a certain
The proposed measurement model is mainly aimed at the measurement of the physical loss of fixed assets. Worth mentioning is that with the rapid development of economy and the progress of science and technology, fixed assets intangible loss problems have become increasingly prominent and intangible loss quantification problem also caused great concern of the theoretical circle, but existing research has not made substantive progress.
This paper related to the theory of depreciation of fixed assets as a guide, through the review of literature, a comprehensive analysis of the existing fixed assets depreciation method, a comprehensive analysis of the factors of depreciation of fixed assets on corporate profits, combined with China’s actual depreciation policy, focus on fixed assets without the scientific measurement of loss shape. In order for depreciation of fixed assets to provide new research ideas. The main results of this paper are the following three aspects to further improve the theory of fixed assets depreciation. On the basis of explaining the basic theory of depreciation of fixed assets, this paper mainly analyzes the influence factors and quantitative problems of intangible losses, and makes up the deficiency of the research on this issue.
Key words: fixed assets depreciation, depreciation model, enterprise profit