近来,在研究改进我国固定资产折旧制度当中,有一些同志提出,我国应当仿效发达资本主义国家采用快速折旧法,参照他们的折旧年限提高我国的固定资产折旧率。笔者对这个观点不敢苟同,谈点粗浅看法与同行商榷。 关于固定资产折旧率同生产力水平的关系。 一个国家折旧率的高低,除了社会制度不同、技术政策不同等因素外,还同这个国家的科学技术水平和生产力发展水平密切相关。发达资本主义国家所以大幅度地提高折旧率,不仅出于竞争需要,而且有它的客观可能性。由于这些国家的科学技术水平和生产力水平高, Recently, in researching and improving the depreciation system for fixed assets in China, some comrades have suggested that China should follow the example of the rapid depreciation method adopted by developed capitalist countries and increase the depreciation rate of fixed assets in China by reference to their depreciable years. The author does not dare to agree with this point of view, talk a little shallow and peer discussion. The relationship between the depreciation rate of fixed assets and the level of productivity. The depreciation rate of a country is not only related to different social systems and different technology policies but also closely related to the country’s scientific and technological level and the level of productivity development. The developed capitalist countries have therefore significantly increased the depreciation rate not only because of competition but also because of their objective possibility. Because of the high level of science and technology and productivity in these countries,